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Finance Act 2020
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11U.K.In section 269ZZB of CTA 2010 (meaning of “group”), at the end insert—
“(9)For the purposes of the application of this Part in relation to a collective investment vehicle to which paragraph 4 of Schedule 5AAA to TCGA 1992 applies, the reference in paragraph 4(2) of that Schedule to “relevant purposes” is to be treated as including a reference to the purposes of this section.”
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