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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Introduction

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Section 94B Professions and vocations
Section 94C Provisions not applicable to certain firms

CHAPTER 5A Trade profits: deductions allowable at a fixed rate
Crossheading Introduction

Crossheading Introduction

From legislation.gov.uk

Contents

Section 94B Professions and vocations
Section 94C Provisions not applicable to certain firms