| http://www.w3.org/ns/prov#value | - ome Tax Acts and any expenditure which, although not allowable as a deduction in computing any losses, would be so allowable but for an insufficiency of income or profits or gains and this section applies in respective of whether effect is or would be given to the deduction in computing the amount of tax chargeable or by discharge of payment of tax or in any other way. (2) Without prejudice to the
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