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Changes over time for: Cross Heading: The business test
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Point in time view as at 22/07/2004.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: The business test.
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Changes to Legislation
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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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