[371QB Provision about interpretation]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371QB  Provision about interpretation]

[(1)     This section applies for the purposes of this Chapter.

(2)     Section 371OB applies as it applies for the purposes of Chapter 15.

(3)     “Ordinary shares”, in relation to any company, means shares of a single class, however described, which

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