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单词 close investment holding company
释义

close investment holding company

close investment holding company A close company that does not exist wholly or mainly as a trading company, a property company letting to third parties, or a holding company of a trading company. Such a company is subject to corporation tax at the full rate on its profits; it cannot benefit from the lower rates and reliefs available to other companies.

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更新时间:2025/4/9 4:56:21