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Taxation of Chargeable Gains Act 1992 Schedule 7ZA paragraph 2
Meaning of "trading company" and "trading group" in other provisions of Chapter 3 of Part 5
Paragraph 2 of Schedule 7ZA explains how the terms "trading company" and "trading group" are to be interpreted in certain other provisions of Chapter 3 of Part 5 of the Act, by reference to the definitions used for gift relief purposes but with specified modifications.
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