Part 2Trading income
Chapter 9Trade profits: F2. . . sound recordings
Annotations:
Amendments (Textual)
F3Interpretation of sections 138 to 140
Annotations:
Amendments (Textual)
F3
S. 140A and preceding cross-heading inserted (with effect as mentioned in Sch. 3 para. 6(2)-(4) of the amending Act) by Finance Act 2005 (c. 7), Sch. 3 para. 6(1)
142When expenditure is incurred
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 2 Ch. 9: words in heading repealed (with effect as mentioned in ss. 46, 47 of the repealing Act) by Finance Act 2006 (c. 25), s. 178, {Sch. 26 Pt. 3(4) Note 1}