Part 3 U.K. Income tax, corporation tax and capital gains tax

Chapter 11 U.K. Miscellaneous

Reliefs for business U.K.

F1 142 Temporary increase in amount of first-year allowances for small enterprises U.K.

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Textual Amendments

F1 S. 142 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 75(4)(a)