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Legislation

Finance Act 2003

Crossheading Miscellaneous and supplementary

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Section 39 Service of notices
Section 40 Penalties not to be deducted for income tax or corporation tax purposes
Section 41 Regulations and orders

Miscellaneous and supplementary
Penalties not to be deducted for income tax or corporation tax purposes

Section 40 | Penalties not to be deducted for income tax or corporation tax purposes

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 40 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)