# Finance Act 2012, Chapter 3: The I - E basis




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Source: https://www.legislation.gov.uk/ukpga/2012/14/part/2/chapter/3 (the official version)
Page: https://openlegislation.uk/finance-act-2012/part-2/chapter-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.