274 Relationship between rules prohibiting and allowing deductions
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

274  Relationship between rules prohibiting and allowing deductions

(1)     Any relevant permissive rule in this Part—

(a)     has priority over any relevant prohibitive rule in this Part, but

[(b)     is subject to—

(i)     section 36 (unpaid remuneration), as applied by section 272,

(ii)     section 38 (employee benefit contributions), as applied by sections 272 and 272ZA,

(iii)     section 48 (car hire), as applied by section 272,

(iv)     section 55 (crime-related payments), as applied by sections 272 and 272ZA,

(v)     section 272A (finance costs), and

(vi)

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