# Finance Act 2019, Paragraph 9


In calculating income, profits or losses for any tax purposes, no account is to be taken of any amount which is paid (directly or indirectly) by a person for the purposes of meeting or reimbursing the cost of tax charged on the resident party by virtue of the application of paragraph 7.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/4/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-4/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.