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Draft clauses and explanatory notes published
Draft clauses and explanatory notes have been published for public consultation on:
- charges on transfer pricing and advance pricing agreements;
- intellectual property: know-how and patents;
- relationships treated as loan relationships, open-ended investment companies, unit trusts and offshore funds;
- distributions;
- changes in company ownership and recovery of corporation tax; and
- loan relationships, derivative contracts and intangible fixed assets.
Comments on these draft clauses are invited by 19 September.
