99 Reduction of relief for unpaid trade expenses
Income Tax Act 2007 (2007 c 3) | Legislation

99  Reduction of relief for unpaid trade expenses

(1)     This section applies for the purposes of post-cessation trade relief in respect of a person's trade if a deduction was made in calculating the profits of the trade for an expense not actually paid (an “unpaid expense”).

(2)     The amount of the person's relief

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