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Income Tax Act 2007

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This is the original version (as it was originally enacted).

Meaning of “qualifying trade”

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78For the purpose of determining whether shares or securities are to be regarded as comprised in a company’s qualifying holdings, section 300 applies in relation to shares or securities issued before 6 April 2007 with the following modifications—

(a)in subsection (2), the omission of paragraph (b) and the “or” immediately before it, and

(b)the omission of subsection (3).

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