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Finance Act 2012
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235U.K.In section 96(1) (companies with overseas branches: restriction of credit)—
(a)omit “or section 436A of ICTA”,
(b)omit “, calculated in accordance with the provisions applicable for the purposes of section 35 of CTA 2009,” and
(c)for “life assurance business or gross roll-up business” substitute “ non-BLAGAB long-term business ”.
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