butler & co, chartered accountants and registered auditors ... the effciency of inco… ·...

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Page 1: Butler & Co, Chartered Accountants and Registered Auditors ... the effciency of inco… · current year gains after deduction of current year losses, less capital losses brought forward
Page 2: Butler & Co, Chartered Accountants and Registered Auditors ... the effciency of inco… · current year gains after deduction of current year losses, less capital losses brought forward