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Amendments to the Genuine Diversity of Ownership condition

This measure makes changes to improve the operation of the genuine diversity of ownership condition in several tax regimes.

Last fetched 04 May 2026 · gov.uk

Documents

Amendments to the Genuine Diversity of Ownership (GDO) condition

At a glance

TypePolicy paper

First published15 Mar 2023

Last updated15 Mar 2023

Organisations

HM Revenue & Customs

Topics

Business tax

Source

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