Introduction Details of the Schedule Part 2 Paragraph 8
35.Subparagraph (1) allows a company that has paid an amount in pursuance of a notice under Part 2 of the Schedule to recover that amount from the taxpayer company.
36.Subparagraph (2) prevents a payment made in pursuance of a notice under Part 2 of the Schedule from being allowed as a deduction in calculating income, profits, or losses, for any tax purpose.