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Income Tax (Trading and Other Income) Act 2005

Crossheading Preventing abuse of the herd basis rules

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Section 127 Preventing abuse of the herd basis rules

Chapter 8 Trade profits: herd basis rules
Crossheading Preventing abuse of the herd basis rules

Crossheading Preventing abuse of the herd basis rules

From legislation.gov.uk

Contents

Section 127 Preventing abuse of the herd basis rules