Outgoings of a non-profit organisation.

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..... ture, not being capital expenditure, incurred wholly and exclusively for earning or obtaining any receipts referred to in section 93; (b) the amount paid for any expenditure, incurred for the purposes of carrying out any charitable activity; (c) the amount paid for any capital expenditure for the purposes of any business, if the business is incidental to any charitable activity carried on by the n .....

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