# Finance Act 2007, Paragraph 23B


“UK” means the United Kingdom, including the territorial sea of the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/2007/11/schedule/24/paragraph/23B (the official version)
Page: https://openlegislation.uk/finance-act-2007/schedule-24/paragraph-23B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.