[809FZJ Significant interests]
Income Tax Act 2007 (2007 c 3) | Legislation

[Average holding period: aggregation of acquisitions and disposals]

[809FZJ  Significant interests]

[(1)     Where an investment scheme has a controlling interest in a trading company or the holding company of a trading group—

(a)     any investment made for the purposes of the scheme in that company after the

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