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Legislation

Finance Act 2012

Crossheading Separate businesses etc

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Section 66 Separate businesses for BLAGAB and other long-term business
Section 67 Exception where BLAGAB small part of long-term business

CHAPTER 2 Charge to tax on I - E basis etc
Crossheading Separate businesses etc

Crossheading Separate businesses etc

From legislation.gov.uk

Contents

Section 66 Separate businesses for BLAGAB and other long-term business
Section 67 Exception where BLAGAB small part of long-term business