BIM44573 | Specific deductions: employee benefit trusts: general-purpose EBTs: timing of deductions for contributions: contentsFrom HM Revenue & Customs · Business Income Manual Loading versions…PreviousNextContents2 entriesBIM44590Specific deductions: employee benefit trusts: general-purpose EBTs: timing of deductions for contributions: structure of the legislationBIM44636Specific deductions: employee benefit trusts: general-purpose EBTs: timing of deductions for contributions: disguised remunerationPreviousNext