Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 1058
Refusal to allow deduction of tax
Section 1058 penalises any person who refuses to allow a deduction of income tax or corporation tax from payments where such deduction is authorised by the Tax Acts, and renders void any agreement to pay interest, rent or other annual payments gross.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.