Statute
Section 556A — Income Tax (Earnings and Pensions) Act 2003: Deductible payments made pursuant to tax avoidance arrangements
Text of the provision Official document
Deductible payments made pursuant to tax avoidance arrangements 556A 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.
Official source: legislation.gov.uk
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