Related Commentary  Related HMRC Manuals

326A(1)  No liability to income tax arises by virtue of the payment or reimbursement of a fee in respect of–

(a)an application to join the scheme administered under section 44 of the Protection of Vulnerable Groups (Scotland) Act 2007 (asp 14) (scheme to collate and disclose information about individuals working with vulnerable persons)

(b)a fee paid by virtue of section 116A(4)(b) or (5)(b) of the Police Act 1997 (“the Police Act”) (fee for up-dating certificates);

(c)a fee paid under–

(i)section 113A(1)(b) of the Police Act (fee for criminal record certificates);

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