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Income Tax (Trading and Other Income) Act 2005

Crossheading Interpretation of sections 138 to 140

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Section 140A “Disqualifying deduction”
Section 141 “Total production expenditure in respect of the original master version”
Section 142 When expenditure is incurred

Chapter 9 Trade profits: . . . sound recordings
Crossheading Interpretation of sections 138 to 140

Crossheading Interpretation of sections 138 to 140

From legislation.gov.uk

Contents

Section 140A “Disqualifying deduction”
Section 141 “Total production expenditure in respect of the original master version”
Section 142 When expenditure is incurred