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Legislation

Income Tax (Trading and Other Income) Act 2005

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Section 31A Conditions to be met for profits to be calculated on cash basis
Section 31B Relevant maximum
Section 31C Excluded persons

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Conditions to be met for profits to be calculated on cash basis

Section 31A | Conditions to be met for profits to be calculated on cash basis

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed