Paragraph 605
In section 175(2) (basis of valuation of trading stock)—
(a)
in paragraph (a) after “trade” insert “ , profession or vocation ”, and
(b)
in paragraph (b) after “trade” insert “ , profession or vocation ”.
In section 175(2) (basis of valuation of trading stock)—
in paragraph (a) after “trade” insert “ , profession or vocation ”, and
in paragraph (b) after “trade” insert “ , profession or vocation ”.