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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Counselling and retraining expenses

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Section 73 Counselling and other outplacement services
Section 74 Retraining courses
Section 75 Retraining courses: recovery of tax

Chapter 5 Trade profits: rules allowing deductions
Crossheading Counselling and retraining expenses

Crossheading Counselling and retraining expenses

From legislation.gov.uk

Contents

Section 73 Counselling and other outplacement services
Section 74 Retraining courses
Section 75 Retraining courses: recovery of tax