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Finance Act 2012
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- 2012 c. 14
- SCHEDULE 8
- Increase in the gross...
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Increase in the gross assets limitsU.K.
8U.K.In section 297 (the gross assets requirement)—
(a)in subsections (1)(a) and (2)(a), for “£7 million” substitute “ £15 million ”, and
(b)in subsections (1)(b) and (2)(b), for “£8 million” substitute “ £16 million ”.
Commencement Information
I1Sch. 8 para. 8 in force at 19.7.2012 for the purposes of the amendments made by that paragraph by S.I. 2012/1901, art. 2(b)
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