# Finance Act 2012, Paragraph 39


The following expressions have the same meaning in this Schedule as they have in Chapter 1 of Part 12 of ICTA—
“brought into account” (except in paragraph 24),
“gross roll-up business”,
“the I minus E basis”,
“the life assurance trade profits provisions”,
“non-profit fund”,
“period of account”,
“periodical return”, and
“PHI business”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/17/paragraph/39 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-17/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.