This Part relates to an undertaking which makes an application to the Minister under paragraph (e) of Article 17 (2) of the Regulations of 1984 and, in this Part, references to implicit items are to amounts relating to future profits, zillmerising and hidden reserves mentioned in that paragraph.
Version status: Revoked | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2016 - onwards
Regulation 50 Application.
Revoked from 1 January 2016