xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
1. Any amount paid by way of tax on income which is taken into account under regulation 104 (calculation of income other than earnings).N.I.
Commencement Information
I1Sch. 8 para. 1 in operation at 27.10.2008, see reg. 1(1)