[257DG The control and independence requirement]
Income Tax Act 2007 (2007 c 3) | Legislation

[257DG  The control and independence requirement]

[(1)     The control element of the requirement is that—

(a)     the issuing company must not at any time in period A control (whether on its own or together with any person connected with it) any company which is not a qualifying subsidiary of the issuing company, and

(b)     no arrangements

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