[F1556ADeductible payments made pursuant to tax avoidance arrangementsU.K.
This section has no associated Explanatory Notes
No deduction may be made under section 555 if the deductible payment is made in pursuance of arrangements the main purpose, or one of the main purposes, of which is the avoidance of tax.]
Textual Amendments
F1S. 556A inserted (with effect in accordance with s. 67(4) of the amending Act) by Finance Act 2009 (c. 10), s. 67(3)