OpenLegislation

Paragraph 10 Corporation Tax Act 2009

Original text. Later amendments are not shown.

In section 1303(2) Corporation Tax Act 2009f1 (no deduction allowed for penalties, interest and VAT surcharges), at the end of the table add—

“Penalty under Schedule 24 to FA 2007Various taxes and excise duties
Penalty under Schedule 41 to FA 2008Various taxes and excise duties”

Annotations

Footnotes

f1

2009 c. 4.