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Finance Act 1998

Changes over time for: Paragraph 31

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31(1)Paragraph 8 of Schedule 25 to the Taxes Act 1988 (which relates to the condition in paragraph 6(1)(b) of that Schedule) shall be amended as follows.U.K.

(2)In sub-paragraph (3) (which applies sub-paragraph (2) with modifications in relation to a holding company) after “In the case of a holding company" there shall be inserted “ or superior holding company ”.

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