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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Deduction for replacement of domestic items

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Section 311A Replacement domestic items relief

Chapter 5 Profits of property businesses: other rules about receipts and deductions
Crossheading Deduction for replacement of domestic items

Crossheading Deduction for replacement of domestic items

From legislation.gov.uk

Contents

Section 311A Replacement domestic items relief