88 Section 83(2) and (4): schemes involving tax-deductible payments
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

88  Section 83(2) and (4): schemes involving tax-deductible payments

(1)     This section applies to a scheme or arrangement if the scheme or arrangement includes—

(a)     the making by a person (“P”) of a relevant payment or payments, and

(b)     the giving, in respect of the payment

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