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Legislation
Finance Act 1993

Crossheading Main provisions

  • Section 171 Taxation of profits and allowance of losses.
  • Section 172 Year of assessment in which profits or losses arise.
  • Section 173 Assessment and collection of tax.
  1. Chapter III Lloyd’s Underwriters etc.
  2. Crossheading Main provisions

Crossheading Main provisions

From legislation.gov.uk

Contents

  1. Section 171 Taxation of profits and allowance of losses.
  2. Section 172 Year of assessment in which profits or losses arise.
  3. Section 173 Assessment and collection of tax.
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