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Trade profits: other specific trades |
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Dealers in securities etc. |
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Persons authorised for purposes of FISMA 2000 |
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Mineral exploration and access |
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Persons liable to pool betting duty |
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Intermediaries treated as making employment payments |
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Cemeteries and crematoria |
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Trade profits: valuation of stock and work in progress |
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Valuation of trading stock |
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Valuation of work in progress |
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Deductions from profits: unremittable amounts |
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Disposal and acquisition of know-how |
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Averaging profits of farmers and creative artists |
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Adjustment on change of basis |
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Treatment of adjustment income and adjustment expense |
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Expenses previously brought into account |
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Realising or writing off assets |
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Spreading of adjustment income: barristers and advocates |
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Profits of property businesses: lease premiums etc. |
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Amounts treated as receipts: leases |
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Other amounts treated as receipts |
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Additional calculation rule for reducing certain receipts |
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Deductions in relation to certain receipts |
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Limit on effect of additional calculation rule and deductions |
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Certain administrative provisions |
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