Part 2 Amendment of exempt activities exemption
- Abolition of special rules for holding companies other than local holding companies
- Commencement
- Meaning of “qualifying holding company” and “exempt holding company”
- Periods straddling 1 July 2009
- Qualifying holding companies: periods straddling 1 July 2012
- Qualifying holding companies: definition of “relevant accounting period”
- Qualifying holding companies: treatment during three years before 1 July 2012
- Meaning of “ultimate corporate parent” and “group” for the purposes of paragraph 17(3)
- Reference periods: anti-avoidance
- Interpretation