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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Business entertainment and gifts

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Section 45 Business entertainment and gifts: general rule
Section 46 Business entertainment: exceptions
Section 47 Business gifts: exceptions

Chapter 4 Trade profits: rules restricting deductions
Crossheading Business entertainment and gifts

Crossheading Business entertainment and gifts

From legislation.gov.uk

Contents

Section 45 Business entertainment and gifts: general rule
Section 46 Business entertainment: exceptions
Section 47 Business gifts: exceptions