41 Tied premises: receipts and expenses treated as those of trade
Finance Act 1998 (1998 c 36) | Legislation

41  Tied premises: receipts and expenses treated as those of trade

(1)     . . .

(2)     Where this section applies the receipts and expenses in connection with the premises that would otherwise fall to be brought into account in computing the profits of a Schedule A business carried on by the trader shall instead be brought into account in computing the profits of the

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