Statute
Section 783 — Income Tax Act 2007: Valuations and apportionments
Text of the provision Official document
Valuations and apportionments 783 1 All such valuations are to be made as are appropriate to give effect to this Chapter.
2 For the purposes of this Chapter, any expenditure, receipt, consideration or other amount may be apportioned by such method as is just and reasonable in the circumstances.
Official source: legislation.gov.uk
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