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CTM81115 | Groups & consortia: groups - entitlement to profits or assets available for distribution: option arrangements - Board's policy

From HM Revenue & Customs · Company Taxation Manual

CTA10/PART5/Ch6

The Board’s policy on the interpretation of ‘arrangements’ and ‘option arrangements’ is set out in SP3/93 and ESCC10.

For further guidance see CTM80205.