Part 6A (income charged under ITTOIA 2005: trading and property allowances)U.K.
21(1)Section 783AI (partial relief: alternative calculation of trade profits) is amended as follows.
(2)In subsection (2), omit Step 3.
(3)Omit subsection (4).
21(1)Section 783AI (partial relief: alternative calculation of trade profits) is amended as follows.
(2)In subsection (2), omit Step 3.
(3)Omit subsection (4).