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9In section 502 of the Taxes Act 1988 (interpretation of Chapter V of Part XII), for the words in subsection (3) after paragraph (c) substitute—
“(3A)Section 413(6) applies for the purposes of subsection (3)(c) above but as if section 413 were modified as follows—
(a)as if the definition of “company” in subsection (2) were omitted;
(b)as if at the beginning of subsection (5) there were inserted “References in this Chapter to a company apply only to bodies corporate resident in the United Kingdom; and”; and
(c)as if in that subsection, after the word “receipt”, in the second place where it occurs, there were inserted “; or
(c)of any share capital which it owns directly or indirectly in a body corporate not resident in the United Kingdom.””.
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