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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Treatment of adjustment income and adjustment expense

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Section 232 Treatment of adjustment income
Section 233 Treatment of adjustment expense

Chapter 17 Adjustment income
Crossheading Treatment of adjustment income and adjustment expense

Crossheading Treatment of adjustment income and adjustment expense

From legislation.gov.uk

Contents

Section 232 Treatment of adjustment income
Section 233 Treatment of adjustment expense