C1Part 3Trading income
Annotations:
Modifications etc. (not altering text)
Chapter 8Trade profits: herd basis rules
Supplementary
F1126Information if election made
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Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)