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Official guidance

Capital Gains Manual

CG43500P · Companies and groups of companies: capital contributions to companies

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CG43501 · Capital contributions to companies: made under terms of share issue
CG43502 · Capital contributions to companies: other contributions not allowable

Capital Gains Manual
Companies and groups of companies: capital contributions to companies: contents

CG43502 | Capital contributions to companies: other contributions not allowable

From HM Revenue & Customs · Capital Gains Manual

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