anx_VIII__cpt_7__point_a__point_ii__text_1
Text with relevance for the EEA and for Switzerland
one (or more) of the tax years referred to in (i) was not considered a qualifying year within the meaning of the legislation of the United Kingdom;
← (ii) · All articles · (b) →
Source: EUR-Lex (Cellar) · retrieved 2026-10-29 · Text as adopted (Official Journal); later amendments are not incorporated in this text.