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I have multiple doubts
1) Should a company need to be a 75% subsidiary the previous AP to be part of the current period 75% group for group relief? (as for 51% group)
2) If the parent company had owned a 75% subsidiary for the previous AP but the subsidiary had only started trading this AP will the subsidiary be part of the 75% group this AP?
3) If the parent company had owned a 51% subsidiary for the previous AP but the subsidiary had only started trading this AP will the subsidiary be part of the 51% group this AP?
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