SolvedCrossheading Employer-financed retirement benefit schemes
From legislation.gov.uk
Contents
- Section 245 Restriction of deduction for contributions by employer
- Section 246 Restriction of deduction for non-contributory provision
- Section 246A Case where no relief for provision by an employer
- Section 247 Abolition of income tax charge in respect of employer payments
- Section 248 Employer’s cost of insuring against non-payment of benefit
- Section 249 Taxation of non-pension benefits