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Meaning of “qualifying 90% subsidiary” Meaning of “qualifying 90% subsidiary”F1

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

  1. 23AParagraph 23A

Annotations

Textual amendments

F1

Sch. 15 para. 23A and cross-heading inserted (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 16 paras. 15(3), 18