SolvedChapter 4 Trade profits: rules restricting deductions
From legislation.gov.uk
Contents
- Section 53 Capital expenditure
- Section 54 Expenses not wholly and exclusively for trade and unconnected losses
- Section 55 Bad debts
- Section 56 Car ... hire
- Section 57 Car ... hire: supplementary
- Section 58 Hiring cars (but not motor cycles) with low CO2 emissions before 1 April 2013
- Section 58A Short-term hiring in and long-term hiring out
- Section 58B Connected persons: application of section 56
- Section 59 Patent royalties
- Section 60 Expenditure on integral features
- Section 60A Rental rebates