Section 556A Deductible payments made pursuant to tax avoidance arrangements
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Amendments
Section 556A inserted by Finance Act 2009 section 67(3) in relation to payments made on or after 12 January 2009.
No deduction may be made under section 555 if the deductible payment is made in pursuance of arrangements the main purpose, or one of the main purposes, of which is the avoidance of tax.
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