Paragraph 8 Income Tax (Trading and Other Income) Act 2005
In section 54(2) (no deduction allowed for penalties, interest and VAT surcharges), at the end of the table add—
| “Penalty under Schedule 41 to FA 2008 | Various taxes and excise duties” |
In section 54(2) (no deduction allowed for penalties, interest and VAT surcharges), at the end of the table add—
| “Penalty under Schedule 41 to FA 2008 | Various taxes and excise duties” |