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Finance Act 2004

Finance Act 2004 Sch 11 para 10

Sch 11 para 10

The company must satisfy the Inland Revenue, by such evidence as may be prescribed in regulations made by the Board of Inland Revenue, that— (a) it is carrying on (whether or not in partnership) a business in the United Kingdom, and (b) that business satisfies the conditions mentioned in paragraph 2(a) and (b).

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