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6.—(1) This regulation applies in the case of a return made by a resident company for a return period.
(2) The return shall show—
(a)the aggregate of the amounts specified in paragraphs (3) and (4) below, and
(b)the amount specified in paragraph (5) below.
(3) The amount specified in this paragraph is the amount of any manufactured payment received by the company in the return period which is income of the company for the purposes of the Corporation Tax Acts.
(4) The amount specified in this paragraph is the amount of any other payment of interest on relevant gilt-edged securities made without deduction of tax to the company in the return period which is income of the company for the purposes of the Corporation Tax Acts.
(5) The amount specified in this paragraph is the amount of any manufactured payment made by or on behalf of the company in the return period in respect of which the company can claim relief, whether by way of deduction in computing profits or gains or by way of deduction or set off against income or total profits.
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