33U.K.In subsection (8) of section 165 (relief for gifts of business assets), for paragraph (aa) substitute—
“(aa)“holding company”, “trading company” and “trading group” have the meaning given by section 165A; and”.
33U.K.In subsection (8) of section 165 (relief for gifts of business assets), for paragraph (aa) substitute—
“(aa)“holding company”, “trading company” and “trading group” have the meaning given by section 165A; and”.