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Taxation (International and Other Provisions) Act 2010

Section 245: Application of the rule against deduction for untaxable payments

501.This section sets out the conditions for the rule against deduction for untaxable payments to apply. It is based on section 25(6) and (17) of F(No 2)A 2005.

502.Under subsection (1), the rule applies if three conditions are all met. These conditions are set out in subsections (2) to (4).

503.In section 25(6)(c) of F(No 2)A 2005, the phrase “as a result of provision made or imposed by the scheme” appears to qualify “is not liable to tax” as well as “his liability to tax is reduced”. But it does so by implication rather than explicitly. Subsection (4) makes this explicit. This is a minor change in the law, in the taxpayer’s favour: see Change 9 in Annex 1.

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