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B&C Records (which stood for Beat & Commercial) was a British record label run by Trojan Records' owner, Lee Gopthal. It existed primarily between May 1969 and September 1972.In 1971, the progressive and folk artists that were still signed to the label were moved over to B&C's new Pegasus Records imprint (which later became Peg), though singles continued to be issued on the B&C label until 1972.