# Finance Act 2012, Paragraph 237


Omit section 98 (attribution for section 97 purposes if category is gross roll-up business).

---
Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/237 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-237
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.