[492 Holding coming within section 490: calculation to undo avoidance]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[492  Holding coming within section 490: calculation to undo avoidance]

[(1)     Subsection (2) applies if—

(a)     section 490 applies for an accounting period of a company to a relevant holding held by the company,

(b)     a relevant fund enters into any arrangements, or arrangements are entered into that in whole or part relate to a relevant fund, and

(c)

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