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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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Relevant maximum

Section 31B | Relevant maximum

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed