| http://www.w3.org/ns/prov#value | - the degrouping provision in question would have applied by reason of the disposal or agreement mentioned in sub-paragraph (1)(a).(4)In this paragraph???(a)references to a group have the same meaning as in the degrouping provision in question, and(b)references to a new group are to a group other than a group of which the subsidiary was a member immediately before the making of a disposal or an agre
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