Point in time view as at 19/07/2006.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 11.
11U.K.In paragraph 36 (requirement as to money raised)—
(a)in sub-paragraph (1B)(b)—
(i)for “relevant trade was not being carried on” substitute “ issuing company or a qualifying 90% subsidiary of that company had not begun to carry on the relevant trade ”,
(ii)for “subsidiary” substitute “ qualifying 90% subsidiary of that company ”,
(b)in sub-paragraphs (4)(b)(ii) and (5)(b), for “qualifying subsidiary” substitute “ qualifying 90% subsidiary ”.
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