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S Ltd, a company with a wholly owned subsidiary, had taxable total profits for the year ended 31 March 2013 of £18,000. The company received a non-group dividend of £4,500 on 1 November 2012. The corporation tax payable by S Ltd for the year ended 31 March 2013 is: A. £4,500 B. £3,600 C. £4,680 D. £4,600 |