[A company is not entitled to the exemption conferred by section 479A (subsidiary companies) if it was at any time within the financial year in question—
[(a) a traded company as defined in section 474(1),]
(b) a company that—
(i) is an authorised insurance company, a banking company, an e-money issuer, a MiFID investment firm or a UCITS management company, . . .
(ii) carries on insurance market activity, or
[(iii) is a scheme funder of a Master Trust scheme within the meanings given by section 39(1) of the Pension Schemes Act 2017 (interpretation of Part 1), or]
(c) a special register body as
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