Commentary

B2.325 Destinations for rewritten material

Business tax
Business tax | Commentary

B2.325 Destinations for rewritten material

Business tax | Commentary

B2.325 Destinations for rewritten material

The list below details the destinations of rewritten content:

B2.310 [Rewritten—Provisions for expenditure

Rewritten to B2.401

B2.311 [Rewritten—Sinking funds]

Rewritten to B2.408

B2.312 [Rewritten—Notional items of expenditure]

Rewritten to B2.303B

B2.313 [Rewritten—Estimated expenditure]

B2.303A

B2.314 Deleted—Deduction may not exceed actual expenditure]

Deleted as obsolete

B2.317 [Rewritten—Purpose as a question of fact]

Rewritten to B2.315

B2.321 [Rewritten—Benefits accruing to a third party]

Rewritten to B2.318

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