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Statement of Practice 4 (1997)

Taxation of commission, cashbacks and discounts.

Last fetched 04 May 2026 · gov.uk

Documents

Statement of Practice 4 (1997)

At a glance

TypePolicy paper

First published27 Nov 1997

Last updated27 Nov 1997

Organisations

HM Revenue & Customs

Topics

Corporation TaxIncome Tax

Source

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