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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Apportionments on sale of land

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Section 320 Nature of item apportioned on sale of estate or interest in land

Chapter 5 Profits of property businesses: other rules about receipts and deductions
Crossheading Apportionments on sale of land

Crossheading Apportionments on sale of land

From legislation.gov.uk

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Section 320 Nature of item apportioned on sale of estate or interest in land