[225K Reduction of expenditure by reference to regional development grant]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Regional development grants]

[225K  Reduction of expenditure by reference to regional development grant]

[(1)     This section applies if conditions A and B are met.

(2)     Condition A is that a person has incurred expenditure (by way of purchase, rent or otherwise) on the acquisition of an asset in a transaction to which paragraph 2 of Schedule 4

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