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8In section 99 of CAA 2001 (long-life assets: the monetary limit)—
(a)in subsection (4)—
(i)for “If, in a chargeable period, a company has one or more associated companies” substitute “In the case of a company (“C”), if, in a chargeable period, one or more companies are related 51% group companies of C”, and
(ii)for “number of associated” substitute “number of related 51% group”, and
(b)omit subsection (5).