Chapters 3 to 5 of Part 13: expenditure incurred before 1 April 2002U.K.
114(1)Chapters 3 to 5 of Part 13 do not apply to expenditure incurred before 1 April 2002.U.K.
(2)For this purpose section 61 (pre-trading expenses) is to be ignored.
114(1)Chapters 3 to 5 of Part 13 do not apply to expenditure incurred before 1 April 2002.U.K.
(2)For this purpose section 61 (pre-trading expenses) is to be ignored.