Section DD 10 — Income Tax Act 2007: Interpretation: reimbursement and apportionment

DD 10 Interpretation: reimbursement and apportionment In sections DD 2 to DD 8 ,— (a) a person is treated as having incurred expenditure on entertainment described in section DD 2 if they pay an allowance for, or reimburse an employee’s expenditure on, the entertainment, and the allowance or reimbursement is exempt income under sections CW 17 , CW 17B , and CW 17C (which relate to expenditure and reimbursement of employees): (b) if a person incurs expenditure that relates only partly to the entertainment, the expenditure must be apportioned appropriately. Defined in this Act: employee , exempt income , pay , Compare: 2004 No 35 s DD 10 Section DD 10(a): amended (with effect on 1 April 2008), on 6 October 2009, by section 85 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).