Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 558: Meaning of “deductible payment”
2245.This section derives from section 201AA(1), (7), (8) and (9) of ICTA and from section 92(2)(b) of FA 1995. It describes the different sorts of payments that can qualify as a deduction under this Part.