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Finance Act 2006

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This is the original version (as it was originally enacted).

Conditions

5(1)In section 106 a reference to a company shall be treated as a reference to the principal company.

(2)The requirement in section 106(2) shall be treated as including a requirement that the principal company prepare for the accounting period, and submit to the Commissioners for Her Majesty’s Revenue and Customs, financial statements in accordance with paragraph 31 (“the financial statements”).

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