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Part 4U.K.Property income

Chapter 5U.K.Profits of property businesses: other rules about receipts and deductions

F1...U.K.

Textual Amendments

F1Ss. 248A-248C and cross-heading omitted (with effect in accordance with s. 74(4) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 74(3)(a)

F1248AWear and tear allowance: electionU.K.

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