(ii) Identify the points that must be confirmed and any action necessary in order for capi

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(ii) Identify the points that must be confirmed and any action necessary in order for capital treatment to

apply to the transaction. (4 marks)

参考答案:

(ii) Ensuring capital treatmentFor the capital treatment to apply, a number of conditions need to be satisfied such that the following points need to beconfirmed.– The business of Acrux Ltd consists wholly or mainly of the carrying on of a trade as oppose

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