Paragraph 31 Social security benefits and contributions

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. para. 34 revoked by Taxation (International and Other Provisions) Act 2010 Sch. 10 Pt. 1
Sch. para. 32 revoked by Taxation (International and Other Provisions) Act 2010 Sch. 10 Pt. 9
Sch. para. 4 revoked by Taxation (International and Other Provisions) Act 2010 Sch. 10 Pt. 12
Sch. para. 36 revoked by Overseas Life Insurance Companies 2006 reg. 43(2) Sch. Pt. 2
Sch. para. 20 revoked by Corporation Tax Act 2010 Sch. 3 Pt. 1
Sch. para. 39 revoked by Corporation Tax Act 2010 Sch. 3 Pt. 1
Sch. para. 32 33 revoked by Corporation Tax Act 2010 Sch. 3 Pt. 2
Sch. para. 33 revoked by Taxation (International and Other Provisions) Act 2010 Sch. 10 Pt. 9

(1)

Section 617^f1 is amended as follows.

(2)

In subsection (4) (exception from subsection (3) of certain contributions) in paragraph (b) (expenses of management etc) for “under that section as applied by section 76” substitute—

“falls to be brought into account under section 76 as expenses payable”.

Annotations

Footnotes

f1: Section 617 has been amended: the relevant amendments are those made by section 65 of the Finance Act 1997 (c. 16), section 61 of the Finance Act 1999 and paragraph 87 of Part 1 of Schedule 6 to ITEPA.