Question 4b
Marking Guide
(b) Deduction:
Available against taxable trading income 1
Amount 3
Deferral relief available 3
Date gain crystallises 2
–––––
9
–––––
(b) Deduction:
Available against taxable trading income 1
Amount 3
Deferral relief available 3
Date gain crystallises 2
–––––
9
–––––