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Taxes Consolidation Act 1997 Schedule 9 paragraph 3
Holdings to be taken into account in determining wheter change of ownership has occurred
Schedule 9 paragraph 3 provides that where certain persons hold extraordinary rights or powers in a company, holdings of all kinds of share capital and voting powers — not just ordinary share capital — may be taken into account when determining whether a change of ownership has occurred for the purposes of sections 401 and 679(4).
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