Direct Tax Acts, Finance (No. 3) Act 2011
498Replacement capitalFA11 s33(1)(a)
[(1)In this section—
“subsidiary“ means a subsidiary of a kind which a qualifying company may have by virtue of section 505;
“trade“ includes any business, ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.