The Tax and Duty Manual Part
13-02-03 – Company Charge to Income Tax on Loans to Participators – is
amended to include a reference to non-UK resident companies in the introduction
section of the manual. This amendment is on foot of the Withdrawal of the
United Kingdom for the European Union (Consequential Provisions) Act
2020. See eBrief
No. 024/21 for further details.
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