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Income Tax (Trading and Other Income) Act 2005

Crossheading Rules for allocating expenditure

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Section 135 Allocation of production or acquisition expenditure to relevant periods

Chapter 9 Trade profits: . . . sound recordings
Crossheading Rules for allocating expenditure

Crossheading Rules for allocating expenditure

From legislation.gov.uk

Contents

Section 135 Allocation of production or acquisition expenditure to relevant periods