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Legislation

Income Tax (Trading and Other Income) Act 2005

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Section Wear and tear allowance election
Section Meaning of “eligible” in relation to a dwelling-house
Section Effect of wear and tear allowance election

Income Tax (Trading and Other Income) Act 2005
Chapter 5 Profits of property businesses: other rules about receipts and deductions

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From legislation.gov.uk

Contents

Section Wear and tear allowance election
Section Meaning of “eligible” in relation to a dwelling-house
Section Effect of wear and tear allowance election

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