Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Taxation (International and Other Provisions) Act 2010

Crossheading Consequences of deduction notices

Find in this level

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 247 | Cases where payee treated as having reduced liability as a result of scheme

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

Privacy Cookies Terms