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Income Tax (Trading and Other Income) Act 2005

Crossheading Payments for restrictive undertakings

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Section 69 Payments for restrictive undertakings

Chapter 5 Trade profits: rules allowing deductions
Crossheading Payments for restrictive undertakings

Crossheading Payments for restrictive undertakings

From legislation.gov.uk

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Section 69 Payments for restrictive undertakings