Policy paper

Statement of Practice 1 (2012)

How to provide an Advance Thin Capitalisation Agreement under the Advance Pricing Agreement legislation.

• From: HM Revenue & Customs
• Published: 5 April 2012

Documents

Statement of Practice 1 (2012)

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Statement of Practice 1 (2012): Annex 1

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Statement of Practice 1 (2012): Annex 2

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Details

Statements applicable to businesses (Corporation Tax and Income Tax).

Published 5 April 2012