ITEPA ITEPA Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. para. 34 revoked by Taxation (International and Other Provisions) Act 2010 Sch. 10 Pt. 1 Sch. para. 32 revoked by Taxation (International and Other Provisions) Act 2010 Sch. 10 Pt. 9 Sch. para. 4 revoked by Taxation (International and Other Provisions) Act 2010 Sch. 10 Pt. 12 Sch. para. 36 revoked by Overseas Life Insurance Companies 2006 reg. 43(2) Sch. Pt. 2 Sch. para. 20 revoked by Corporation Tax Act 2010 Sch. 3 Pt. 1 Sch. para. 39 revoked by Corporation Tax Act 2010 Sch. 3 Pt. 1 Sch. para. 32 33 revoked by Corporation Tax Act 2010 Sch. 3 Pt. 2 Sch. para. 33 revoked by Taxation (International and Other Provisions) Act 2010 Sch. 10 Pt. 9 68Business entertainment and gifts: exception where employer’s expenses disallowed ITEPA