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(c) who is not a qualifying company within the meaning of section 110.

(a) who is chargeable to income tax or corporation tax under Schedule D in respect of the profits or gains or losses arising from the relevant activities or who would be chargeable to corporation tax in respect of the profits or gains arising from the relevant activities but for section 129,

(5) For the purpose of subsection (4), “tax advantage” has the same meaning as in section 811C.

(3) Where, in relation to an arrangement referred to in subsection (2), a supplier or an acquirer, as the case may be, is chargeable to tax under Schedule D, other than under Case I or II of Schedule D, in respect of the profits or gains or losses arising from the relevant activities, section 835C shall not apply in computing the amount of the profits or gains or losses arising to the supplier or the acquirer, as the case may be, from the relevant activities.