Part 4

Property income
Chapter 5

Profits of property businesses: other rules about receipts and deductions
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Effect of wear and tear allowance election
248C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 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)