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Income Tax (Earnings and Pensions) Act 2003

Crossheading Expenses incidental to sale etc. of asset

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Section 326 Expenses incidental to transfer of a kind not normally met by transferor

Income Tax (Earnings and Pensions) Act 2003
Chapter 11 Miscellaneous exemptions

Crossheading Expenses incidental to sale etc. of asset

From legislation.gov.uk

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Section 326 Expenses incidental to transfer of a kind not normally met by transferor

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