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Legislation

Finance Act 2012

Crossheading Minimum profits charge

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Section 93 Minimum profits test
Section 94 Adjustment of I - E profit or excess BLAGAB expenses

CHAPTER 3 The I - E basis
Crossheading Minimum profits charge

Crossheading Minimum profits charge

From legislation.gov.uk

Contents

Section 93 Minimum profits test
Section 94 Adjustment of I - E profit or excess BLAGAB expenses