Section 80(3A)

Subsection (3B) below applies for the purposes of subsection (3) above where— an amount would (apart from subsection (3) above) fall to be credited under subsection (1) or (1A) above to any person (“the taxpayer”), and the whole or a part of the amount brought into account as mentioned in paragraph (b) of that subsection has, for practical purposes, been borne by a person other than the taxpayer.

← 3 · All articles · 3B →

Source: legislation.gov.uk · retrieved 2026-07-28