[133D Excluded expenses]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[133D  Excluded expenses]

[(1)     Expenses in respect of relevant compensation are excluded by this section if the compensation is in respect of—

(a)     an administrative error,

(b)     the failure of a computer or electronic system, or

(c)     loss or damage which is wholly or mainly attributable to an unconnected third party.

(2)     In subsection (1) “third party” means a person who is neither the company mentioned in section 133A(1)

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