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Finance Act 2012
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Changes over time for: Paragraph 73
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- 17/07/2012- Amendment
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This section has no associated Explanatory Notes
73U.K.In section 10B (non-resident company with United Kingdom permanent establishment), after subsection (3) insert—
“(3A)This section applies to an overseas life insurance company in the case of its long-term business with the omission from subsection (1)(b) of the words “situated in the United Kingdom and”.”
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