# The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009, 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
”.

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Source: https://www.legislation.gov.uk/uksi/2009/571/schedule/1/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-act-2008-schedule-40-appointed-day-transitional-provisions-and-consequential-amendments-order-2009/schedule-1/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.