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Finance Act 2004
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- UK Public General Acts
- 2004 c. 12
- SCHEDULE 20
- Paragraph 7
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7U.K.In paragraph 23 (the trading activities requirement)—
(a)in sub-paragraph (3)(b), for “at least one group company” substitute “ the issuing company or a qualifying 90% subsidiary of the issuing company ”,
(b)in sub-paragraph (5)—
(i)for “a subsidiary” substitute “ a qualifying 90% subsidiary of the issuing company ”,
(ii)for “or subsidiary” substitute “ or a qualifying 90% subsidiary of the issuing company ”,
(c)in sub-paragraph (6), for “the company”, in the first place, substitute “ a company ”,
F1(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 20 para. 7(d) repealed (19.7.2007 with effect in accordance with Sch. 16 to the amending Act) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(16)
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