# Finance Act 2010, Paragraph 15


No amount of bank payroll tax is to be taken into account in calculating profits or losses for the purposes of income tax or corporation tax.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-1/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.