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Income Tax (Trading and Other Income) Act 2005

Crossheading Intermediaries treated as making employment payments

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Section 163 Deduction for deemed employment payment
Section 164 Special rules for partnerships

Income Tax (Trading and Other Income) Act 2005
Chapter 11 Trade profits: other specific trades

Crossheading Intermediaries treated as making employment payments

From legislation.gov.uk

Contents

Section 163 Deduction for deemed employment payment
Section 164 Special rules for partnerships

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