[236I Trading requirement]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[236I  Trading requirement]

[(1)     C meets the trading requirement if C is—

(a)     a trading company which is not a member of a group, or

(b)     the principal company of a trading group.

(2)     “Trading company” means a company carrying on trading activities whose activities do not include to a substantial extent activities other than trading

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