In addition to the general rules prohibiting classes of deductions (see BIM42060) there are a number of separate rules which prohibit deductions but which usually are more specific than the terms of either ICTA88/S817 or ICTA88/S74. Their terms, in the main, apply to deductions in computing profits or gains generally rather than to Cases I and II only. Guidance on some of these provisions will be found as indicated below.
| ICTA88/S82 | No deduction of certain interest paid to non-residents | See
BIM45775
onwards |
| TMA70/S90 | No deduction of interest on unpaid tax | |
| ICTA88/S787 | No relief for artificial payments of interest in certain tax avoidance schemes | See CFM17005 onwards |
| ICTA88/S577 | No deduction of certain business entertainment and gifts | See BIM45000 onwards |
| ICTA88/S577A | No deduction of expenditure the making of which is a criminal offence or which is induced by blackmail | See BIM43100 onwards |
| ICTA88/S578A | Restricted deduction for hire charges paid for more expensive motor cars | See BIM47715 onwards |
| ICTA88/S586 | No deduction of certain war risk premiums | See BIM45585 |
| ICTA88/S587 | No deduction of certain payments for war risk injuries to employees | See BIM45585 |
