Schedule 26 - Non-resident companies: transactions
Finance Bill
4:45 pm

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Photo of Mr John Burnett

Mr John Burnett (Torridge and West Devon, Liberal Democrat)

I appreciate that the Opposition do not have armies of civil servants to help us. Does the hon. Gentleman mean by ''independent'' not connected within the meaning of the Taxes Act 1988 and not an associated or subsidiary company? Can he give a slightly more detailed description of what he means by ''independent''?

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