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Income Tax Act 2007

Crossheading Relief: restriction and carrying forward

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Section 681CC Tax deduction not to exceed commercial rent
Section 681CD Long funding finance leases
Section 681CE Commercial rent

Income Tax Act 2007
Chapter 3 Leased trading assets

Crossheading Relief: restriction and carrying forward

From legislation.gov.uk

Contents

Section 681CC Tax deduction not to exceed commercial rent
Section 681CD Long funding finance leases
Section 681CE Commercial rent

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