OpenLegislation

Schedule 24 Restriction of deductions for employee benefit contributionsF1

United Kingdom Repealed

  1. Restriction of deductions
  2. “Provision of qualifying benefits”
  3. “Qualifying expenses”
  4. Payment “out of” employee benefit contributions
  5. Transfer of asset to employee
  6. Provisional calculation of profits
  7. Life assurance business
  8. Deductions to which Schedule does not apply
  9. Interpretation
  10. Consequential amendments
  11. Commencement and transitory provisions

Annotations

Textual amendments

F1

Sch. 24 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 567, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)