[28A Money's worth]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[28A  Money's worth]

[(1)     Subsection (2) applies—

(a)     for the purpose of bringing into account an amount arising in respect of a transaction involving money's worth entered into in the course of a trade, and

(b)     if an amount at least equal to the amount

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