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Income Tax Act 2007
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- 2007 c. 3
- SCHEDULE 2
- Part 8
- Ceasing to meet the...
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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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