10In section 293(6) of the Taxes Act 1988 (circumstances in which liquidation does not affect company’s qualifying status), paragraph (b) (requirement as to period within which company’s net assets are distributed) shall cease to have effect.
10In section 293(6) of the Taxes Act 1988 (circumstances in which liquidation does not affect company’s qualifying status), paragraph (b) (requirement as to period within which company’s net assets are distributed) shall cease to have effect.