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HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
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Specific deductions: security expenditure: contents

A deduction in computing the profits of a trade carried on by an individual (either alone or in a partnership of individuals) is allowed for certain revenue expenditure incurred to meet a special security threat arising from the trade. The deduction applies to Income Tax only.

The guidance on the application of the deduction is arranged as follows: