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Income Tax (Trading and Other Income) Bill (Volume I) |
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[As Amended in the Joint Committee] |
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The Bill is divided into three volumes. Volume I contains Clauses 1 to 364 to the Bill. |
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Volume II contains Clauses 365 to 886 to the Bill. Volume III contains the Schedules |
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[AS AMENDED IN THE JOINT COMMITTEE] |
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Income taxed as trade profits |
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Charge to tax on trade profits |
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Contributions to local enterprise organisations or urban regeneration companies |
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Expenses connected with patents, designs and trade marks |
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Export Credits Guarantee Department |
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Expenses connected with foreign trades |
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Amounts received following earlier cessation |
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Preventing abuse of the herd basis rules |
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Trade profits: films and sound recordings |
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Expenditure treated as revenue in nature |
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Films and sound recordings: normal rules for allocating expenditure |
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Certified master versions: special rules for allocating expenditure |
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Certified master versions: limited-budget films |
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Election for sections 134 to 140 not to apply |
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Trade profits: certain telecommunication rights |
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