Crossheading Business expansion scheme
From legislation.gov.uk
Contents
- Section 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Section 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Section 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Section 40A Revenue nature of expenditure on master versions of films
- Section 40B Allocation of expenditure to periods
- Section 40C Cases where section 40B does not apply
- Section 40D Election for sections 40A and 40B not to apply