BIM47300 - 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. »Ê¹ÚÌåÓýapp deduction applies to Income Tax only.
»Ê¹ÚÌåÓýapp guidance on the application of the deduction is arranged as follows: