# Finance Act 2004, Paragraph 2


In paragraph 3 (meaning of “the qualification period”)—
(a) in sub-paragraph (1)(b)(ii), and
(b) in sub-paragraph (2)(a) and (b),
for “qualifying subsidiaries” substitute “ qualifying 90% subsidiaries ”.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/20/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-20/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.