Direct Tax Acts, Finance Act 2014

66 Special basis at commencement of trade or professionITA67 s58(2), (3) and (4); FA90 s14(1)(b); FA98 s8; FA01 s77 and Sch2 and s78; FA12 s129 and Sch4 Pt2(g) (1) Where a trade or profession has...
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