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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Capital expenditure

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Section 33 Capital expenditure
Section 33A Cash basis: capital expenditure

Income Tax (Trading and Other Income) Act 2005
Capital expenditure

Section 33 | Capital expenditure

From legislation.gov.uk

15 July 2026

In calculating the profits of a trade, no deduction is allowed for items of a capital nature.

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