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Legislation

Finance Act 2012

Crossheading Restrictions

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Section 126 Restrictions in respect of non-trading deficit
Section 127 No relief against policyholders' share of I - E profit

CHAPTER 9 Relief for BLAGAB trade losses etc
Crossheading Restrictions

Crossheading Restrictions

From legislation.gov.uk

Contents

Section 126 Restrictions in respect of non-trading deficit
Section 127 No relief against policyholders' share of I - E profit