[227B Cash basis treatment: full relief under Chapter 1 of Part 6A (trading allowance)]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[227B  Cash basis treatment: full relief under Chapter 1 of Part 6A (trading allowance)]

[(1)     Subsection (2) applies if—

(a)     an individual carries on a trade in

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