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Reliefs Reliefs

  1. 1087Deduction in calculating profits of trade
  2. 1088Declaration about effect of relief
  3. 1089SMEs: amount of deduction
  4. 1090Modification of section 1089 for larger SMEs
  5. 1091Amount of deduction
  6. 1092SMEs: deemed trading loss for pre-trading expenditure
  7. 1093Modification of section 1092 for larger SMEs
  8. 1094Relief only available to SME where company is going concern

Notes on Part 13

Textual amendments

F1

Words in Pt. 13 heading omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 3, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2