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Income Tax Act 2007

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Changes over time for: Cross Heading: Ceasing to meet the requirement because of administration or receivership

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Ceasing to meet the requirement because of administration or receivershipU.K.

73U.K.For the purpose of determining whether shares or securities are to be regarded as comprised in a company's qualifying holdings, section 292(1) applies in relation to shares or securities issued before 17 March 2004 with the omission of “merely”.

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