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The qualifying subsidiaries requirement The qualifying subsidiaries requirement

United Kingdom

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

  1. 14Paragraph 14

Notes on Schedule 14

Textual amendments

F1

Sch. 14 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)