# Income Tax (Earnings and Pensions) Act 2003, Section 556A: Deductible payments made pursuant to tax avoidance arrangements


No deduction may be made under section 555 if the deductible payment is made in pursuance of arrangements the main purpose, or one of the main purposes, of which is the avoidance of tax.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/556A (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-556A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.