68 Expenditure involving crimeU.K.
(1)In section 577A(1) of the Taxes Act 1988 (no deduction to be made for expenditure incurred in making a payment the making of which constitutes a criminal offence)—
(a)after “incurred” insert “ (a) ”, and
(b)at the end insert “, or
(b)in making a payment outside the United Kingdom where the making of a corresponding payment in any part of the United Kingdom would constitute a criminal offence there.”.
(2)This section applies in relation to expenditure incurred on or after 1st April 2002.