Part D
Deductions
Specific rules for expenditure types
DB 18ARing-fenced allocations: disposal of residential land within 5 years (Repealed)
Notes
- Section DB 18A: repealed (with effect on 1 April 2019), on , by section 57 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).