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Paragraph 134 Income and Corporation Taxes Act 1988

Original text. Later amendments are not shown.

For section 102(1) (provisions supplementary to sections 100 and 101) substitute—

“(1)

Any question arising under section 100(1)(a) or 101(1)(a) shall be determined, for the purpose of computing for any tax purpose the profits of both the trades or, as the case may be, the professions concerned, in like manner as an appeal.”.