Section 18: Deductions allowable at a fixed rate

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Finance Act 2013
- Section 17: Cash basis for small businesses
- Section 19: Employment income: duties performed in the UK and overseas

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 2: Income tax: general

Schedule 5 contains provision enabling persons carrying on a trade, profession or vocation to claim deductions for certain expenses at a fixed rate.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.