(1) within any period of 30 days:
(a) the qualifying amount of repayments made to a close company1 in respect of one or more chargeable payments2 made by the company to a person totals £5,000 or more; and
(b) the available amount3 of the relevant chargeable payments made by the company to the person or an associate4 of the person totals £5,000 or more; and
(2) the relevant chargeable payments5 are made in an accounting period6 subsequent to that in which the chargeable payments mentioned in head (1)(a) were made,
the qualifying amount of the repayments, so far as
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