- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 1996
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1996 c. 8
- SCHEDULE 5
- Part VII
- No deduction of penalties...
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
No deduction of penalties or interest
40In section 827 of the Taxes Act 1988 (no deduction for penalties etc.) the following subsection shall be inserted after subsection (1B)—
“(1C)Where a person is liable to make a payment by way of—
(a)penalty under Part V of Schedule 5 to the Finance Act 1996 (landfill tax), or
(b)interest under paragraph 26 or 27 of that Schedule,
the payment shall not be allowed as a deduction in computing any income, profits or losses for any tax purposes.”
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