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Legislation

Finance Act 2012

Crossheading BLAGAB taxed on I - E basis

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Section 68 Charge to tax on I - E profit
Section 69 Exclusion of charge under s.35 of CTA 2009 etc
Section 70 Rules for calculating I - E profit or excess BLAGAB expenses

CHAPTER 2 Charge to tax on I - E basis etc
Crossheading BLAGAB taxed on I - E basis

Crossheading BLAGAB taxed on I - E basis

From legislation.gov.uk

Contents

Section 68 Charge to tax on I - E profit
Section 69 Exclusion of charge under s.35 of CTA 2009 etc
Section 70 Rules for calculating I - E profit or excess BLAGAB expenses