# Finance Act 2013, Section 18: Deductions allowable at a fixed rate


Schedule 5 contains provision enabling persons carrying on a trade, profession or vocation to claim deductions for certain expenses at a fixed rate.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/18 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.