Regulation 19 Amounts ineligible for relief under regulation 18

Relief is not to be given under regulation 18 for any part of a deemed payment so far as it is ineligible for relief.

In determining the extent (if any) to which the payment is ineligible for relief section 450 of ITA 2007 (payments ineligible for relief) applies in relation to the payment as that section applies in relation to a payment to which section 449 of that Act applies^f1.