Paragraph 28 Income Tax (Trading and Other Income) Act 2005
In section 54(2) (no deduction of certain amounts in calculating profits of a trade), at the end of the table add—
“
Penalty under Schedule 24 to FA 2007 Various taxes and excise duties ”.
In section 54(2) (no deduction of certain amounts in calculating profits of a trade), at the end of the table add—
“
Penalty under Schedule 24 to FA 2007 Various taxes and excise duties ”.