291 Deductions for expenses under section 292
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Deductions in relation to certain receipts

291  Deductions for expenses under section 292

(1)     Section 292 (tenants under taxed leases treated as incurring expenses) applies in calculating the profits of a property business carried on by the tenant under a taxed lease for the purpose of

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