Schedule KINDS OF EXPENDITURE

(i)

Payments in respect ofredundant employees made under section 81 of the Employment Protection(Consolidation) Act 1978^f1

(ii)

Payments in lieu of notice of dismissal made to personsleaving the employment of a relevant company by virtue of redundancy.

(iii)

Payments made for the purpose of assisting persons who leavethe employment of a relevant company by virtue of redundancy or earlyretirement, being payments made under arrangements established by arelevant company.

(iv)

Payments in respect of the loss of superannuation prospects bypersons leaving the employment of a relevant company by virtue ofredundancy or early retirement.

(v)

Contributions to superannuation funds maintained by virtue ofsection 37 of the Coal Industry Nationalisation Act 1946^f2 in respect of any increase in the cost of retirementbenefits paid before normal retirement age to persons who leave theemployment of a relevant company by virtue of redundancy or earlyretirement.

Annotations

Footnotes

f1: 1978 c. 44; section 81(4) was amended by the EmploymentAct 1982 (c. 46), section 20 and Schedule 2, paragraph 6(2).
f2: 1946 c. 59.