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Finance Act 1981
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- UK Public General Acts
- 1981 c. 35
- SCHEDULE 12
- Value received
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Value received
4In sections 58(1) and 59(4) references to the receipt of value from the company shall include references to the receipt of value from a subsidiary of the company, and references to the company in the other provisions of section 58 and in section 59(7) shall be construed accordingly.
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