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Taxes Consolidation Act 1997 Schedule 32 paragraph 6
Distributions Out of Certain Income of Manufacturing Companies — Provisions Relating to Relief for Certain Corporation Profits Tax Losses
Paragraph 6 provided rules for calculating the tax credit attaching to distributions made by manufacturing companies that had both manufacturing income taxed at the 10 per cent rate and unrelieved corporation profits tax losses carried forward from 1975–76.
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