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

[172ZC  Allowable deductions: memorials]

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

(2)     A deduction

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