Related Commentary  

78(1)  In section 31 of ITTOIA 2005 (trade profits: relationship between rules prohibiting and allowing deductions)–

(a)[inserts ITTOIA 2005, s. 31(1A),]

(b)[inserts CTA 2010, s. 31(4).]

78(2)  In section 274 of ITTOIA 2005 (property businesses: relationship between rules prohibiting and allowing deductions)–

(a)[inserts ITTOIA 2005, s. 274(1A),]

(b)[inserts ITTOIA 2005, s. 274(3A).]

78(3)  In section 51 of CTA 2009 (trade profits: relationship between rules prohibiting and allowing deductions)–

(a)[inserts CTA 2009, s. 51(1A),]

(b)[inserts CTA 2009, s. 51(4).]

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