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Finance Act 2013

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5(1)Section 212B (circumstances where Chapter 16A applies) is amended as follows.U.K.

(2)In subsection (1)—

(a)in paragraph (a), for “a trade (“the relevant trade”)” substitute “ a qualifying activity (“the relevant activity”) ”, and

(b)in paragraph (c), for “trade” (in both places) substitute “ activity ”.

(3)In subsection (3) for “trade” substitute “ activity ”.

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