Part 3

Trading income
Chapter 5

Trade profits: rules allowing deductions
...

Replacement and alteration of trade tools
68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)
S. 68 and cross-heading omitted (with effect in accordance with s. 72(4)(5) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 72(1)(b)