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Written question asked by Jim Cousins (Labour), in the House of Commons. It was answered by Baroness Primarolo (Labour) on Tuesday, 15 March 2005 on behalf of the Treasury.


Treasury

Question
To ask Mr Chancellor of the Exchequer, how many requests for guidance on the Income and Corporation Tax Act 1988 section 577A, concerning tax deductibility on bribes and special commissions, have been received by (a) the Inland Revenue and (b) the Inland Revenue's Head Office since April 2004.
Answer

Mr. Cousins: To ask the Chancellor of the Exchequer how many requests for guidance on the Income and Corporation Tax Act 1988 section 577A, concerning tax deductibility on bribes and special commissions, have been received by (a) the Inland Revenue and (b) the Inland Revenue's Head Office since April 2004. [221698] Dawn Primarolo: The Inland Revenue does not keep central records of requests for general or specific guidance on section 577A of the Income and Corporation Taxes Act 1988. However the Head Office team most likely to receive requests for guidance have since April 2004 received some dozen requests from Inland Revenue officers and others.


Secondary information

Type
Written question
Reference
432 c172W;432 c170W; 221698
Session
2004-05
Subjects
Companies Corruption Deductions Tax allowances Taxation
Legislation
Income and Corporation Taxes Act 1988