(1) In computing any income chargeable to tax under Schedule D, no deduction shall be made for any expenditure incurred -
(a) in making a payment the making of which constitutes the commission of a criminal offence, or
(b) in making a payment outside of the State where the making of a corresponding payment in the State would constitute a criminal offence.
(2) Any expenditure specified in subsection (1) shall not be included in computing any expenses of management in respect of which relief may be given under the Tax Acts.