Article 15 Provisions not at arm’s length
In paragraph 5A of Schedule 28AAf1 for sub-paragraph (4) substitute—
“(4)In this paragraph “dormant” has the same meaning as in section 1169 of the Companies Act 2006.”.
Annotations
Footnotes
- f1
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Schedule 28AA was inserted by Schedule 16 to the Finance Act 1998 (c. 36); paragraph 5A was inserted by section 31(3) of the Finance Act 2004 (c. 12).