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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Unpaid remuneration

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Section 36 Unpaid remuneration
Section 37 Unpaid remuneration: supplementary

Chapter 4 Trade profits: rules restricting deductions
Crossheading Unpaid remuneration

Crossheading Unpaid remuneration

From legislation.gov.uk

Contents

Section 36 Unpaid remuneration
Section 37 Unpaid remuneration: supplementary