# Finance Act 2004, Paragraph 14


In paragraph 103 (index of defined expressions), after the entry for “qualifying subsidiary” insert—
“
qualifying 90% subsidiary
paragraph 23(10) and (11)
”.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/20/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-20/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.