Direct Tax Acts, Finance Act 2014
317 Treatment of grants
ITA67 s254(4)(b), s303(3), FA86 s52(1), FA87 s25; CTA76 s 21(1) and Sch1 par1, par17 and par49; FA93 s34(1)(a) and (b) and (3)
(1) In this section –
“food processing trade...
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