431(1)  This Chapter applies if the following conditions are met–

(a)conditions A to D,

(b)in the case of a merger within subsection (3)(a), (b) or (c), condition E, and

(c)in the case of a merger within subsection (3)(c) or (d), condition F,

but see section 437 (tax avoidance etc) and section 438 (disapplication of Chapter where transparent entities involved).

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