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"PCTCT." (n.d.). Fullformexpand.com. Retrieved February 26, 2026, from https://www.fullformexpand.com/pctct/profit-chargeable-to-corporation-tax.
PCTCT. (2026). Fullformexpand.com. Available at: https://www.fullformexpand.com/pctct/profit-chargeable-to-corporation-tax (Accessed: 26 February 2026).