# Income Tax Act 2007, Section 843: Restriction of deductions for annual payments


In calculating a person's income from any source, no deduction is allowed for an annual payment to which section 904 applies (annual payments for dividends or non-taxable consideration).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/843 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-843
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.