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subparagraph (1)(b)(ii) does not apply in respect of the dividend, to the extent of the TCP gains distribution, and
subparagraph (1)(b)(ii) does not apply in respect of the dividend, to the extent of the TCP gains distribution, and
subparagraph (1)(b)(ii) does not apply in respect of the dividend, to the extent of the TCP gains distribution, and
subparagraph (1)(b)(vii) does not apply to the dividend, to the extent of the TCP gains distribution, and