In the potential TO of AGO the same business test would be of...

In the potential TO of AGO the same business test would be of relevance. Your post is about COT. Where is the reference to 12 months holding requirement and then the freedom of disposing the assets with retention of accumulated tax losses for the purpose of future tax benefits.
As I said the law is complex and convoluted.
If it was as some people are trying to present it, then any fool would know that 9¢ is a starting bid.
I would like if the bidding went all the way to 12¢
with Andrew as a winner. Quite a bit of money would end up in my pocket.