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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

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Wear and tear allowance election

Section 308A | Wear and tear allowance election

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.