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Finance Act 1988
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Changes over time for: Section 72
Version Superseded: 01/04/2009
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- 01/02/1991- Amendment
- 28/09/2004
Point in time - 01/04/2009- Amendment
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72 Entertainment of overseas customers.U.K.
(1)Subsection (2) of section 577 of the Taxes Act 1988 (which excepts the entertainment of overseas customers from the general rule that entertainment expenses are not deductible for tax purposes) shall not have effect in relation to entertainment provided on or after 15th March 1988.
(2)Subsection (1) above shall not apply where the expenses incurred or the assets used in providing the entertainment were incurred or used under a contract entered into before 15th March 1988.
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