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Hawthorn Ltd has holdings in three companies: a 75% holding in Beech Ltd, a dormant company; a 55% holding in Chestnut Ltd; and a 100% holding in Dogwood Ltd, a non-UK resident company. Which companies are associated with Hawthorn Ltd for the purposes of determining the small profits limits? A. Chestnut Ltd and Dogwood Ltd only. B. Beech Ltd, Chestnut Ltd and Dogwood Ltd. C. Beech Ltd and Chestnut Ltd only. D. Beech Ltd only. |