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Finance Act 1988

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

11In subsection (1) of section 308 (application to subsidiaries), for paragraph (b) there shall be substituted—

(b)the subsidiary or, as the case may be, each subsidiary is a dormant subsidiary or exists wholly, or substantially wholly, for the purpose of carrying on activities which do not include, to any substantial extent, activities which are not qualifying activities;.

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