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Income Tax (Trading and Other Income) Act 2005 section 69
Lease premiums: taking account of deductions for rent as a result of section 37(4) or 87(2) of ICTA
Section 69 is a transitional provision that ensures rent deductions claimed under the old ICTA rules (before 6 April 2005) for lease premiums are properly carried forward and recognised under the new ITTOIA 2005 framework.
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