Chapter 5A Trade profits: deductions allowable at a fixed rateF1
- Introduction
- Expenditure on vehicles
- Use of home for business purposes
- Premises used both as home and business premises
Annotations
Textual amendments
- F1
Pt. 2 Ch. 5A inserted (with effect in accordance with Sch. 5 para. 6 of the amending Act) by Finance Act 2013 (c. 29), Sch. 5 para. 2