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Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Consequences of deduction notices

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Section 243 Consequences of deduction notices
Section 244 The rule against double deduction
Section 245 Application of the rule against deduction for untaxable payments
Section 246 Cases where payee's non-liability treated as not a result of scheme
Section 247 Cases where payee treated as having reduced liability as a result of scheme
Section 248 The rule against deduction for untaxable payments

Taxation (International and Other Provisions) Act 2010
Consequences of deduction notices

Section 245 | Application of the rule against deduction for untaxable payments

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Provision repealed

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Repealed

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