[172ZB Allowable deductions: niches]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[172ZB  Allowable deductions: niches]

[(1)     This section sets out the deductions that are allowed in respect of a niche if proceeds from the sale of the niche are brought into account as a receipt in calculating the profits of the trade.

(2)     A deduction is allowed for

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