Direct Tax Acts, Finance Act 2014
287 Wear and tear allowances deemed to have been made in certain cases
FA 1970 s 14(1),(2) and (3); CTA76 s21(1) and Sch1 par56; FA97 s146(1) and Sch9 PtI par4(1)
(1) In this section –
“wear and...
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