{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-556",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-556.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/556",
  "kind": "section",
  "number": "556",
  "heading": "Deductible payments made outside the time limits allowed",
  "text": "(1) No deduction may be made under section 555 if the deductible payment is made—\n(a) on or before the day on which the former employee ceased to hold the former employment, or\n(b) after the end of the sixth tax year following the tax year in which the former employee ceased to hold the former employment.\n(2) If subsection (1)(a) applies, see section 346 (deduction for employee liabilities).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/556",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}