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Legislation

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

Interpretation of sections 138 to 140
When expenditure is incurred

Section 142 | When expenditure is incurred

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed