163 Directions given to old societies
Finance Act 2012 (2012 c 14) | Legislation

Exempt BLAGAB or eligible PHI business: directions to old societies

163  Directions given to old societies

(1)     HMRC Commissioners may give a direction under this section to an old society.

(2)     The Commissioners may give the direction if—

(a)     the society begins to carry on exempt BLAGAB or eligible PHI business or, in their opinion, begins to carry on exempt BLAGAB or eligible PHI business on

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