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Legislation
Finance (No. 2) Act 2017

Crossheading Income tax: trading and property businesses

  • Section 16 Calculation of profits of trades and property businesses
  • Section 17 Trading and property allowances
  1. Income tax: trading and property businesses
  2. Trading and property allowances

Section 17 | Trading and property allowances

From legislation.gov.uk

Schedule 3 contains provision about a trading allowance and a property allowance giving relief from income tax.

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