613 Merger relief: meaning of 90% equity holding

613  Merger relief: meaning of 90% equity holding

(1)     The following provisions have effect to determine for the purposes of section 612 (merger relief) whether a company (“company A”) has secured at least a 90% equity holding in another company (“company B”) in pursuance of such an arrangement as is mentioned in subsection (1) of that section.

(2)     Company A has secured

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