[F1329BQualifying companiesU.K.
This section has no associated Explanatory Notes
(1)This Chapter applies in relation to any company which—
(a)carries on a ring fence trade, or
(b)is engaged in any activities with a view to carrying on a ring fence trade.
(2)In this Chapter such a company is referred to as a “qualifying company”.]
Textual Amendments
F1Pt. 8 Ch. 5A inserted (with effect in accordance with Sch. 14 para. 4 of the amending Act) by Finance Act 2014 (c. 26), Sch. 14 para. 1