# Finance Act 2012, Paragraph 75


In section 140C (transfer or division of non-UK business), omit subsection (8).

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/75 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-75
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.