67 Deductions for employee liabilities
Finance Act 2009 (2009 c 10) | Legislation

67  Deductions for employee liabilities

(1)     ITEPA 2003 is amended as follows.

(2)     In section 346 (deduction for employee liabilities), after subsection (2) insert—

“(2A)     Nor is a deduction allowed for a payment which

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