59U.K.In section 54 of ITTOIA 2005 (no deduction allowed for certain penalties etc) at the end of the table in subsection (2) insert—
| “Penalty under Schedule 16 to F(No. 2)A 2017 | Various taxes” |
59U.K.In section 54 of ITTOIA 2005 (no deduction allowed for certain penalties etc) at the end of the table in subsection (2) insert—
| “Penalty under Schedule 16 to F(No. 2)A 2017 | Various taxes” |