Finance Act 2013

Amendment of section 59 (deduction for tax borne or paid) of Principal Act.

70.— Section 59 of the Principal Act is amended—

(a) in subsection (1), in paragraph (d) of the definition of “qualifying activities”, by substituting “paragraph 6(1), 7(1)” for “paragraph 6, 7”, and

(b) in subsection (2), by substituting the following for paragraph (j):

“(j) the tax chargeable during the period, being tax for which the accountable person is liable by virtue of section 16(1), 94(6)(a) or (7) or 95(8)(c) to (e), in respect of a supply to that person of immovable goods,”.