Related Commentary  Related HMRC Manuals

717(1)  A payment–

(a)in pursuance of an assessment under section 710 or 713 (recovery of unpaid corporation tax), or

(b)of interest under section 87A of TMA 1970 (as that section has effect in accordance with section 716),

is not allowed as a deduction in calculating income, profits or losses for any tax purposes.

717(2)  A person who makes such a payment may recover an amount equal to the payment–

(a)in the case of an assessment under section 710 (recovery of tax for accounting period beginning before change), from X, or

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