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10(1)If a UK resident company becomes a member of a group to which Part 4 applies, section 111 shall apply to the company as if—
(a)references to entry were references to becoming a member of the group,
(b)references to C (pre-entry) were references to the company before becoming a member of the group, and
(c)references to C (tax-exempt) were references to the company as a member of G (property rental business).
(2)Where a percentage of the assets of the company would be excluded from a financial statement in accordance with paragraph 31(5), the percentage which would be excluded shall be disregarded in applying section 111 to the company.
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