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Finance (No. 2) Act 2023
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First period of account where new holding companyU.K.
4In section 400A (carry forward of excess debt cap: new holding company), in subsection (3)—
(a)for “the group’s fixed ratio debt cap” substitute “the new group’s fixed ratio debt cap”;
(b)for “ending immediately before the qualifying takeover” substitute “ending on the day before the takeover day (see section 395A(3))”.
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