F1 Article 5 U.K. Entities having the right to request for a principal purpose test

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Textual Amendments applied to the whole legislation

F1 Repealed by Commission Implementing Regulation (EU) 2018/1795 of 20 November 2018 laying down procedure and criteria for the application of the economic equilibrium test pursuant to Article 11 of Directive 2012/34/EU of the European Parliament and of the Council (Text with EEA relevance.).