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Paragraph 8 Transitional provisions having effect in relation to a relevant financial year of a company

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

New section 389A, inserted by section 120(1) of the 1989 Act, shall have effect with respect to a relevant financial year of a company as if the references therein to a “parent company” or “subsidiary undertaking” included references to a “holding company” or a “subsidiary” respectively, within the meaning of section 736 of the 1985 Act as unamended by the 1989 Act.