Paragraph 33
In subsection (8) of section 165 (relief for gifts of business assets), for paragraph (aa) substitute—
“(aa)“holding company”, “trading company” and “trading group” have the meaning given by section 165A; and”.
In subsection (8) of section 165 (relief for gifts of business assets), for paragraph (aa) substitute—
“(aa)“holding company”, “trading company” and “trading group” have the meaning given by section 165A; and”.