definiens: means Jones Chromatography Limited and its successors and assigns and each of the Subsidiaries and each of their successors and assigns, as the case may be ; includes any event, transaction, act, omission, or occurrence of whatsoever nature including receipt, or accrual of any income, distribution or deemed distribution or failure to distribute, acquisition, disposal, transfer, payment, loan or advance, the death of any person, the change in residence of any person, entry into the Agreement, Completion, the Reorganisation or the inclusion of a company within a group of companies for any purpose ; means ( i ) relief for trading losses and other amounts by way of group relief under Sections 402 to 413 of the Taxes Act ; ( ii ) the surrender of advance corporation tax under Section 240 of the Taxes Act ; and ( iii ) the surrender of tax refunds under Section 102 of the Finance Act 1989 ; or, in each case, the nearest equivalent under the laws of any other jurisdiction ; includes any relief, loss, allowance, exemption, set - off, deduction or credit claimed or available in respect of any Tax, or any set - off or deduction in computing income, profits or gains for the purposes of any Tax, whether pursuant to any legislation or otherwise;1.2 References to an Event occurring on or before any date or on or before other Events shall be deemed to include any combination of two or more Events the first of which has taken place or took place on or before that date or on or before that other Event and shall include any Event which is deemed for Tax purposes to have occurred prior to such date