314 Regulations
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

314 Ìý¸é±ð²µ³Ü±ô²¹³Ù¾±´Ç²Ô²õ

(1)     In relation to any deduction under section 312, the Treasury may make regulations for—

(a)     restricting or reducing the amount of expenditure for which the deduction is allowable,

(b)     excluding entitlement to the deduction in such cases as may

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