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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Telephones and computer equipment

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Section 319 Mobile telephones
Section 320 Limited exemption for computer equipment

Chapter 11 Miscellaneous exemptions
Crossheading Telephones and computer equipment

Crossheading Telephones and computer equipment

From legislation.gov.uk

Contents

Section 319 Mobile telephones
Section 320 Limited exemption for computer equipment