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Finance Act 2012

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Changes over time for: Section 182

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182Supplementary chargeU.K.

This section has no associated Explanatory Notes

(1)In section 330 of CTA 2010 (supplementary charge in respect of ring fence trades), in subsection (2), for “profits of the company's ring fence trade” substitute “ company's ring fence profits ”.

(2)This section is treated as having come into force on 6 December 2011.

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