INTM284000 - Foreign Permanent Establishments of UK Companies: transition to exemption provisions: contents
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INTM284010Transition to exemption provisions: introduction
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INTM284020Transition to exemption provisions: transitional rule: opening negative amount
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INTM284030Transition to exemption provisions: transitional rule: matching
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INTM284040Transition to exemption provisions: streaming of permanent establishment losses
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INTM284050Transition to exemption provisions: transfers of permanent establishment business