Finance Act 2020
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
59 Continuity of a group over time
(1) In this Part, this section applies for the purpose of determining whether a group at any time (Time 2) is the same group as a group at any earlier time (Time 1). (2) The group at Time 2 is the same group as the group at Time 1 if and only if the entity that is the parent of the group at Time 2— (a) was the parent of the group at Time 1, and (b) was the parent of a group at all times between Time 1 and Time 2.
59 Continuity of a group over time
(1) In this Part, this section applies for the purpose of determining whether a group at any time (Time 2) is the same group as a group at any earlier time (Time 1). (2) The group at Time 2 is the same group as the group at Time 1 if and only if the entity that is the parent of the group at Time 2— (a) was the parent of the group at Time 1, and (b) was the parent of a group at all times between Time 1 and Time 2.
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