No
deduction is allowed in respect of tax paid on
expenditure on the following:
(a) The provision of food, drink, accommodation or other personal services supplied
to the taxable person, his agent, or his employees.
(b) Entertainment expenses incurred by the taxable person, his agent or his employees.
(c) The acquisitions, hiring or leasing of motor vehicles other than as stock
in trade or for the purposes of a business which consists in whole or part of
the hiring of motor vehicles or for use in a driving school business for giving
instruction.
(d) The purchase of petrol otherwise than as stock in trade.
(e) Expenditure incurred on food, drink, accommodation or other entertainment
services as part of an advertising service is not deductible in the hands of
the person providing that advertising service.
(f) Any VAT incurred by a taxable person in a transaction where the margin or
auction schemes apply.
