122 Replacement of part sold begun within 5 years of sale
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

122  Replacement of part sold begun within 5 years of sale

(1)     This section applies for the purpose of calculating the profits of the trade if—

(a)     either all at once or over a period not longer than 12 months, a substantial

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