Direct Tax Acts, Finance Act 2014
81 General rule as to deductionsITA67 s57 and s61; FA69 s65(1) and Sch 5 PtI; FA74 s42(1); FA97 s146(1) and Sch9 PtI par1(3); FA05 s48(1); FA07 s37; F(No. 2)A08 s23; FA10 s159 and Sch 4(1)(a)
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