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Legislation
Corporation Tax Act 2009

Crossheading Deductions

  • Section 285 Allowable deductions
  1. Deductions
  2. Allowable deductions

Section 285 | Allowable deductions

From legislation.gov.uk

Sections 196 and 197 apply for the purposes of this Chapter as they apply for the purposes of Chapter 15 of Part 3 (but as if any reference to a trade were to a UK property business).

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