[106C Amounts not reflecting commercial transactions]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[106C  Amounts not reflecting commercial transactions]

[(1)     This section applies if—

(a)     the person does anything in relation to the trade (“the relevant act”),

(b)     there is a difference between—

(i)     the amount (if any) that, as a result of the

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