104 Meaning of “the adjusted amount”
Finance Act 2012 (2012 c 14) | Legislation

104  Meaning of “the adjusted amount”

(1)     This section explains for the purposes of section 103 what is meant by the adjusted amount of the BLAGAB trade profit.

(2)     The following adjustments are to be made to the amount of the BLAGAB trade profit.

(3)     If relief is available under section

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