73 Counselling and other outplacement services
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Counselling and retraining expenses

73  Counselling and other outplacement services

(1)     In calculating the profits of a trade, a deduction is allowed for counselling expenses if—

(a)     the person carrying on the trade (“the employer”) incurs the expenses,

(b)     the

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