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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Capital expenditure

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Section 33 Capital expenditure
Section 33A Cash basis: capital expenditure

Chapter 4 Trade profits: rules restricting deductions
Crossheading Capital expenditure

Crossheading Capital expenditure

From legislation.gov.uk

Contents

Section 33 Capital expenditure
Section 33A Cash basis: capital expenditure