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You are viewing the version of the document as on 2024-07-29.

Timeline guidance

percentage ratio

      1. 183(1) (in UKLR222) (in relation to a transaction) the figure, expressed as a percentage, that results from applying a calculation under a class test to the transaction;
      1. 183(2) (in DTR) (in relation to a transaction or arrangement) the figure, expressed as a percentage, that results from applying a calculation under a related party test to the transaction or arrangement.