# Finance Act 2015, Paragraph 8


(1) A company that has paid an amount in pursuance of a notice under this Part of this Schedule may recover that amount from the taxpayer company.
(2) A payment in pursuance of a notice under this Part of this Schedule is not allowed as a deduction in calculating income, profits or losses for any tax purposes.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/16/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-16/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.