104 Interpreting sections 100 and 101: amounts referable to category of business
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

104  Interpreting sections 100 and 101: amounts referable to category of business

(1)     This section applies for the purposes of the operation of sections 100 and 101 in relation to any income or gain in respect

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