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

[172ZD  Allowable deductions: inscriptions]

[(1)     This section sets out the deductions that are allowed in respect of an inscription if proceeds from making the inscription are brought into account in calculating the profits of the trade.

(2)     A deduction is allowed for the costs incurred (by the

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