67 Unpaid remuneration and employee benefit contributions
Finance Act 2007 (2007 c 11) | Legislation

67  Unpaid remuneration and employee benefit contributions

(1)     Section 31 of ITTOIA 2005 (relationship between rules prohibiting and allowing deductions: trading income) is amended as follows.

(2)     In subsection (1) (priority of relevant permissive rules over relevant prohibitive rules), in paragraph (b) (sections

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