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Contents

Official guidance
Company Taxation Manual

CTM36100 · Particular topics: company winding up etc.

  • CTM36105 · Introduction
  • CTM36110 · Unincorporated associations
  • CTM36115 · Profits chargeable
  • CTM36120 · Accounting periods
  • CTM36125 · Beneficial ownership of shares
  • CTM36130 · Distributions
  • CTM36135 · Responsibility of Officer
  • CTM36140 · Procedure
  • CTM36145 · Review office
  • CTM36150 · Investment of surplus funds by the Department for Business, Innovation and Skills
  • CTM36155 · Transfer of business
  • CTM36160 · Assessments under appeal or enquiry
  • CTM36180 · Receiver appointed on behalf of debenture holders
  • CTM36185 · Administrative receivership cases
  • CTM36190 · Schemes of arrangement
  1. Particular topics: company winding up etc.: contents
  2. Particular topics: company winding up etc.: investment of surplus funds by the Department for Business, Innovation and Skills

CTM36150 | Particular topics: company winding up etc.: investment of surplus funds by the Department for Business, Innovation and Skills

From HM Revenue & Customs · Company Taxation Manual

In certain circumstances the Department for Business, Innovation and Skills (now Department for Business and Trade, which has responsibility for company law and insolvency) will invest surplus cash balances of a company in liquidation in government securities. The securities and income from this are placed to the credit of the company, CTM36145.

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