{
  "url": "https://openlegislation.uk/finance-act-2004/section-200",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-200.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/200",
  "kind": "section",
  "number": "200",
  "heading": "No other relief for employers in connection with contributions",
  "text": "No sums other than contributions paid by an employer under a registered pension scheme—\n(a) are deductible in computing the amount of the profits of the employer for the purposes of Part 2 of ITTOIA 2005 or Part 3 of CTA 2009 (trading income),\n(b) are expenses of management for the purposes of Chapter 2 of Part 16 of CTA 2009 (expenses of management: companies with investment business), or\n(c) are to count as ordinary BLAGAB management expenses of the employer for an accounting period for the purposes of section 76 of FA 2012,\nin connection with the cost of providing benefits under the pension scheme.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 200(a) inserted (6.4.2006) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 649, Sch. 2 para. 161 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 200(a) substituted (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. 577(a) (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 200(b) substituted (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. 577(b) (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 200(c) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 119"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 200 applied (1.5.2010) by The Financial Assistance Scheme (Tax) Regulations 2010 (S.I. 2010/1187), regs. 1(1), 3(3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/200",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}