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5Where under paragraph 2 or 4 above franked investment income received by a company falls to be taken into account in determining—
(a)whether advance corporation tax is payable or repayable; or
(b)the amount of such tax which is payable or repayable,
the inclusion of that franked investment income in the appropriate return shall be treated as a claim by the company to have it so taken into account, and any such claim shall be supported by such evidence as the inspector may reasonably require.
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