159GZZZE
CurrentShare cancellations to which this Division applies
Volume 3Part III, Division 10E to Part VA, Division 8 (sections 124ZM to 204)
Part IIILiability to taxation
Division 16JEffect of cancellation of subsidiary’s shares in holding company
159GZZZE Share cancellations to which this Division applies
Where a holding company cancels shares in itself that are held by a subsidiary of that company, this Division applies to the cancellation of the shares.
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