553(1)  For the purposes of section 552the appropriate percentage”  is–

P × 100
D

where P and D have the meaning given by the following provisions.

553(2)  Unless subsection (3) applies, P is the aggregate of the relevant payment and any other payments received by B or associates of B's from the trustees of the trust during the period of 12 months ending with the payment date.

553(3)  If–

(a)any distributions were made to the trustees of the trust by the company in respect of its ordinary share capital during the period of 3 years ending with the payment date, and

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