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Relevant bodies controlled etc by the same person treated as meeting a section 237A condition Relevant bodies controlled etc by the same person treated as meeting a section 237A conditionF1F2

  1. 22Paragraph 22

Annotations

Textual amendments

F1

Sch. 34A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 160(5)

F2

Sch. 34A paras. 20-22 and cross-headings substituted (with effect in accordance with s. 24(6) of the amending Act) by Finance Act 2017 (c. 10), s. 24(3)