# Income Tax (Trading and Other Income) Act 2005, Section 91: Payments to Export Credits Guarantee Department


In calculating the profits of a trade, a deduction is allowed for a sum payable by the person carrying on the trade to the Export Credits Guarantee Department—
(a) under an agreement entered into as a result of arrangements made under section 2 of the Export and Investment Guarantees Act 1991 (c. 67) (insurance in connection with overseas investment), or
(b) with a view to entering into such an agreement.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/91 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.