# Finance Act 2012, Section 122: Assets forming part of long-term business fixed capital


For the purposes of this Chapter assets that form part of the long-term business fixed capital of an insurance company are to be regarded as assets held by the company otherwise than for the purposes of its long-term business.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/section/122 (the official version)
Page: https://openlegislation.uk/finance-act-2012/section-122
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.