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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Deductions

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Section 254 Allowable deductions
Section 255 Further rules about allowable deductions

Chapter 18 Post-cessation receipts
Crossheading Deductions

Crossheading Deductions

From legislation.gov.uk

Contents

Section 254 Allowable deductions
Section 255 Further rules about allowable deductions