# Finance Act 2007, Paragraph 7


Section 148(4) of FA 1989 (definition of “business” for purposes of section 20C of TMA 1970).

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/22/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-22/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.