Deduction in computing profits of Schedule A business or trade
13
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Finance Act 2001 Part 3 — MANNER OF GIVING EFFECT TO RELIEF
Entitlement to land remediation tax credit
14
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Amount of land remediation tax credit
15
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Payment in respect of land remediation tax credit
16
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Restriction on losses carried forward
17
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Tax credit not income
18
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Certain qualifying land remediation expenditure excluded for purposes of capital gains
19
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Back to Finance Act 2001 — full text
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