# The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004, Paragraph 29: Counselling services for employees


(1) Section 589A is amended as follows.
(2) For subsection (9) (modification of subsection (8) for expenses of management) substitute—
“(9) Where the employer is a company with investment business or a company carrying on life assurance business, subsection (8) above shall have effect as if for the words from “so deductible” onwards there were substituted—
“so deductible or brought into account, it shall—
(a) in a case where the employer is a company with investment business, be deductible as expenses of management under section 75, or
(b) in case where the employer is a company carrying on life assurance business, be brought into account under section 76 as expenses payable.”.”.

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Source: https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/29 (the official version)
Page: https://openlegislation.uk/finance-act-2004-sections-38-to-40-and-45-and-schedule-6-consequential-amendment-of-enactments-order-2004/schedule/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.