Section 26B(6)

The regulations may— provide for the appropriate percentage to be determined by reference to the category of business that a person is expected, on reasonable grounds, to carry on in a particular period; provide, in such circumstances as may be prescribed, for different percentages to apply in relation to different parts of the same prescribed accounting period; make provision for determining the category of business to be regarded as carried on by a person carrying on businesses in more than one category.

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Source: legislation.gov.uk · retrieved 2026-07-28