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HMRC internal manual

From:: HM Revenue & Customs
Published: 17 May 2016
Updated:: 2 September 2020 - See all updates

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Contents
GREIT
GREIT02000

GREIT02135 - Conditions and Tests: maximum shareholding: reasonable steps: preventing payment of a dividend to a holder of excessive rights

Page archived. Guidance now in the Investment Funds Manual.

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