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Finance Act 2012

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This is the original version (as it was originally enacted).

Finance Act 2004

This section has no associated Explanatory Notes

115In section 196L(2) (employer asset-backed contributions: supplementary), as inserted by Part 3 of Schedule 13 to this Act, for paragraph (c) substitute—

(c)the contribution being ordinary BLAGAB management expenses of the employer for an accounting period for the purposes of section 76 of FA 2012.

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