[783AK Deductible amount: splitting of trading allowance]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[783AK  Deductible amount: splitting of trading allowance]

[(1)     This section applies where the individual's relevant income for the tax year includes—

(a)     receipts of a relevant trade, and

(b)     receipts of any other relevant trade or miscellaneous income (or both).

(2)

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