{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-53",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-53.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/53",
  "kind": "section",
  "number": "53",
  "heading": "Social security contributions",
  "text": "(1) In calculating the profits of a trade, no deduction is allowed for any contribution paid by any person under—\n(a) Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4), or\n(b) Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).\n(2) But this prohibition does not apply to an employer's contribution.\n(3) For this purpose “an employer's contribution” means—\n(a) a secondary Class 1 contribution,\n(b) a Class 1A contribution, or\n(c) a Class 1B contribution,\nwithin the meaning of Part 1 of the Social Security Contributions and Benefits Act 1992 or of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/53",
    "retrieved_at": "2026-10-29T09:16:32.370392+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."
}