Direct Tax Acts, Finance Act 2014
486C Relief from tax for certain start-up companiesF(No. 2)A08 s31; FA10 s45; FA11 s34; FA12 s45, s129 and Sch4 Pt2(g); FA13 s34; FA14 s39
[(1) (a) In this section—
[“associated company” shall be...
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