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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Transfers of trading stock between trade and trader

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Section 172B Trading stock appropriated by trader
Section 172C Trading stock supplied by trader

Income Tax (Trading and Other Income) Act 2005
Chapter 11A Trade profits: changes in trading stock

Crossheading Transfers of trading stock between trade and trader

From legislation.gov.uk

Contents

Section 172B Trading stock appropriated by trader
Section 172C Trading stock supplied by trader

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