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Finance Act 2014

Section 286: “participating” groups or entities

4.Subsections (1) and (2) define ‘participating groups or entities’ for the purposes of section 285.

5.Subsections (3) and (4) set out what participating groups or entities must do if they no longer want to be participating groups or entities, or if they wish to be so again.

6.Subsections (5), (6) and (7) set what happens where a participating group or entity is named in an annual report and what it must do subsequently to become a participating group or entity in a later report.

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