# Finance Act 2004, Paragraph 6


The applicant must satisfy the Inland Revenue, by such evidence as may be prescribed in regulations made by the Board of Inland Revenue, that the firm’s business—
(a) is carried on in the United Kingdom, and
(b) satisfies the conditions mentioned in paragraph 2(a) and (b).

---
Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/11/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-11/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.