Direct Tax Acts, Finance (No. 2) Act 2023

82 Pre-trading expenditureFA97 s29(1) and (4) to (6); FA98 s136; FA12 s54 and Sch 1(4); F(No.2)A23 s42(1) (1) This section shall apply to expenditure incurred for the purposes of a trade or profe...
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