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Income Tax (Trading and Other Income) Act 2005 section 154A
Certain non-UK residents with interest on 3½% War Loan 1952 Or After
Section 154A restricts the amount of borrowing costs that non-UK resident traders in banking, insurance or securities dealing can deduct against their UK trading profits, where those traders hold tax-exempt 3½% War Loan 1952 Or After.
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