3177.Following the House of Lords decision in Agassi v Robinson [2006 UKHL 23](15), section 556 of ICTA has been amended to make clear that when a payment or transfer of the type referred to in section 555 of ICTA is made, no liability to corporation tax will arise regardless of whether there is a duty to deduct income tax under section 555 of ICTA. See Change 156 in Annex 1.
[2006] STC 1056
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