[97A Commercial allocation of relevant income to different categories of long-term business]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[97A  Commercial allocation of relevant income to different categories of long-term business]

[(1)     The amount of the relevant income that, for the purposes of section 97, is to be regarded as referable to a category of business is to be determined in accordance with an acceptable commercial method adopted by the company for the period of account

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