75 Retraining courses: recovery of tax
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

75  Retraining courses: recovery of tax

(1)     This section applies if—

(a)     an employer's liability to tax for a tax year is determined on the assumption that a deduction for expenditure is allowed under section 74, and

(b)     the deduction would not otherwise have been allowed.

(2)     If, subsequently—

(a)     the condition in section 311(4)(a)

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