Paragraph 60
In section 1303 of CTA 2009 (no deduction allowed for certain penalties etc) at the end of the table in subsection (2) insert—
“
Penalty under Schedule 16 to F(No. 2)A 2017 Various taxes ”
In section 1303 of CTA 2009 (no deduction allowed for certain penalties etc) at the end of the table in subsection (2) insert—
“
Penalty under Schedule 16 to F(No. 2)A 2017 Various taxes ”