# Finance Act 2005, Paragraph 1


In section 74 of ICTA (general rules as to deductions not allowable), omit subsection (1)(j) and subsection (2) (bad debts and related matters).

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Source: https://www.legislation.gov.uk/ukpga/2005/7/schedule/4/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2005/schedule-4/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.