113 Effect, for income tax, of change in ownership of trade, profession or vocation.U.K.
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Textual Amendments
F1S. 113 repealed (6.4.2005 with effect in accordance with s. 883(1) of the repealing Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 94, Sch. 3 (with Sch. 2)