Related Commentary  Related HMRC Manuals

81(1)  This section applies if–

(a)an individual (“the trader”) carries on a trade (alone or in a partnership of individuals),

(b)there is a special threat to the personal physical security of the trader which arises wholly or mainly because of the particular trade,

(c)a service or asset which improves personal security is used by or provided for the trader to meet the threat,

(d)the person incurring expenses in connection with that use or provision does so with the sole object of meeting the threat, and

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