[25C Election for profits to be calculated in accordance with GAAP]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[25C  Election for profits to be calculated in accordance with GAAP]

[(1)     A person who is or has been carrying on a trade, other than an excluded trade, may elect for the profits of the trade to be calculated in accordance with generally

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