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10In section 297 (qualifying trades)—
(a)in subsection (1), “(6) and” is omitted,
(b)in subsection (2)—
(i)in paragraph (a), for “commodities, shares, securities, land or futures” there is substituted “land, in commodities or futures or in shares, securities or other financial instruments”,
(ii)in paragraph (g), after “another person” there is inserted “(other than a company of which the company providing the services or facilities is the subsidiary)”, and
(iii)paragraphs (h) and (j) are omitted,
(c)in subsection (5), for the words preceding paragraph (a) there is substituted “A trade shall not be treated as failing to comply with this section by reason only that it consists to a substantial extent of receiving royalties or licence fees if”, and
(d)in subsection (9), for “289(1)(d)” there is substituted “289(2)(c)”.
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