Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012

75 Grandparenting requirement
  • (1) In section HA 7B 1 April 2011 is replaced by 1 April 2011 and must not have amalgamated, on or after the date on which the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 receives the Royal assent, with another company that is not a qualifying company.

    (2) In section HA 7B, in the list of defined terms amalgamation is inserted.