582 Deductions in calculating certain income charged under section 579
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

582  Deductions in calculating certain income charged under section 579

(1)     This section applies for calculating the amount of income charged under section 579 other than annual payments.

(2)     Expenses wholly and exclusively incurred for the purpose of generating the income are deductible.

(3)

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