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.
Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 558: Meaning of “deductible payment”