Paragraph 114
(1)
Chapters 3 to 5 of Part 13 do not apply to expenditure incurred before 1 April 2002.
(2)
For this purpose section 61 (pre-trading expenses) is to be ignored.
Chapters 3 to 5 of Part 13 do not apply to expenditure incurred before 1 April 2002.
For this purpose section 61 (pre-trading expenses) is to be ignored.