67 Simultaneous mergers
Finance (No 2) Act 2023 (2023 c 30) | Legislation

67  Simultaneous mergers

(1)     Subsections (2) to (4) apply if, at the same time as SP1 becomes connected with SP2, SP1 also becomes connected with one or more other small producers (who are not already connected with one another).

(2)

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