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Legislation
Finance Act 2003

SCHEDULE 24 Restriction of deductions for employee benefit contributions

  • Crossheading Restriction of deductions
  • Crossheading “Provision of qualifying benefits”
  • Crossheading “Qualifying expenses”
  • Crossheading Payment “out of” employee benefit contributions
  • Crossheading Transfer of asset to employee
  • Crossheading Provisional calculation of profits
  • Crossheading Life assurance business
  • Crossheading Deductions to which Schedule does not apply
  • Crossheading Interpretation
  • Crossheading Consequential amendments
  • Crossheading Commencement and transitory provisions
  1. Finance Act 2003
  2. Restriction of deductions for employee benefit contributions

Schedule 24 | Restriction of deductions for employee benefit contributions F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Restriction of deductions

(1)Repealed

“Provision of qualifying benefits”

(2)Repealed

“Qualifying expenses”

(3)Repealed

Payment “out of” employee benefit contributions

(4)Repealed

Transfer of asset to employee

(5)Repealed

Provisional calculation of profits

(6)Repealed

Life assurance business

(7)Repealed

Deductions to which Schedule does not apply

(8)Repealed

Interpretation

(9)Repealed

Consequential amendments

(10)Repealed

Commencement and transitory provisions

(11)Repealed

Notes

  1. F1

    Sch. 24 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 567, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

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