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Finance Act 2004

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Changes over time for: Cross Heading: The business test

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The business testU.K.

10U.K.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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