Direct Tax Acts, Finance Act 2022
544 Interpretation and general (Chapter 2)CGTA75 s51(2), Sch1 pars1 and 5(3) and Sch4 par13; CGT(A)A78 s17 and Sch2; F(TA)A15 s37(4)(a)
(1) In this Chapter, “renewals allowance” means a deduction...
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