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Point in time view as at 01/10/2021.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2020, Cross Heading: Interpretation.
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InterpretationU.K.
6(1)Paragraphs 2 to 5 are to be construed as if they were contained in Chapter 3 of Part 5 of TCGA 1992, subject to sub-paragraph (2).U.K.
(2)In those paragraphs—
“company A” and “company B” have the same meanings as in section 135 of TCGA 1992;
“original shares” has the meaning given by section 126 of TCGA 1992;
“reorganisation” has the meaning given by that section;
“trading company” and “trading group” have the meanings given by paragraph 1 of Schedule 7ZA to TCGA 1992.
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