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Legislation

Finance Act 1993

Crossheading Main provisions

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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.

Main provisions
Assessment and collection of tax.

Section 173 | Assessment and collection of tax.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed