Part II Income Tax, Corporation Tax and Capital Gains Tax
Chapter I General
Business expansion scheme
F138. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F239. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F340. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F440A Revenue nature of expenditure on master versions of films
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F440B Allocation of expenditure to periods
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F440C Cases where section 40B does not apply
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F440D Election for sections 40A and 40B not to apply
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