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Taxation of Chargeable Gains Act 1992 Schedule 5AAA paragraphs 40–41
Meaning of "wholly owned" or "wholly (or almost wholly) owned"
Paragraphs 40 and 41 define what it means for a company to be "wholly owned" or "wholly (or almost wholly) owned" by a collective investment scheme or person for the purposes of this Part of Schedule 5AAA.
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