This section has no associated Explanatory Notes
459U.K.In section 43(1) after the definition of “expenditure of a revenue nature” insert—
““ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005,”.
459U.K.In section 43(1) after the definition of “expenditure of a revenue nature” insert—
““ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005,”.