33 Deduction where business rates etc repaid
Finance Act 2021 (2021 c 26) | Legislation

33  Deduction where business rates etc repaid

(1)     This section applies if—

(a)     a person (“A”) carrying on a business would, but for a coronavirus support arrangement, have incurred a liability to pay a charge to a public authority,

(b)     an expense incurred in discharging that liability would have been deductible in calculating the profits of the business for the purposes of income tax or corporation tax,

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