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Draft guidance in 'advanced form'
HMRC have carried out consultation on formulating guidance on the duties of senior accounting officers of large qualifying companies (Finance Bill, Sch 46).
The resulting draft guidance can be found online.
Although still in draft form, HMRC say that the guidance is in an advanced state and they do not anticipate that the final guidance, to be published by the end of July 2009, will vary substantively from the draft guidance.
