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OT21610 - Corporation tax ring fence: hire of relevant assets - effect of being within CTA2010\S285A

OT21610 - Corporation tax ring fence: hire of relevant assets - effect of being within CTA2010\S285A

https://www.gov.uk/hmrc-internal-manuals/oil-taxation-manual/ot21610

seen at 16:35, 13 August in Search.
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