Chapter 4 Trade profits: rules restricting deductions

United Kingdom

1. 53Capital expenditure
2. 54Expenses not wholly and exclusively for trade and unconnected losses
3. 55Bad debts
4. 56Car ... hire
5. 57Car ... hire: supplementary
6. 58Hiring cars (but not motor cycles) with low CO2 emissions before 1 April 2013
7. 58AShort-term hiring in and long-term hiring out
8. 58BConnected persons: application of section 56
9. 59Patent royalties
10. 60Expenditure on integral features
11. 60ARental rebates