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The information in this booklet is based on current taxation regulations and practice including certain legislative proposals as at 1 March 2017.
This booklet is intended as a general guide. Where specific transactions are being contemplated, definitive advice should be sought.
© 2017 - Fri Sep 21 09:32:22 UTC 2018 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.