http://www.legislation.gov.uk/id/ukpga/1970/9

PART VIII CHARGES ON NON-RESIDENTS

Income tax

F181 Taxation on basis of merchanting profit.

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Annotations:

Amendments (Textual)

F1Ss. 78-85 repealed (with effect in accordance with Sch. 29 Pt. 8(16) Note 5 of the amending Act) by Finance Act 1995 (c. 4), Sch. 29 Pt. 8(16)