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Contents

Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Employee benefit contributions

  • Section 38 Restriction of deductions
  • Section 39 Making of “employee benefit contributions”
  • Section 40 Provision of qualifying benefits
  • Section 41 Timing and amount of certain qualifying benefits
  • Section 42 Provision or payment out of employee benefit contributions
  • Section 43 Profits calculated before end of 9 month period
  • Section 44 Interpretation of sections 38 to 44
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 4 Trade profits: rules restricting deductions

Crossheading Employee benefit contributions

From legislation.gov.uk

Contents

  1. Section 38 Restriction of deductions
  2. Section 39 Making of “employee benefit contributions”
  3. Section 40 Provision of qualifying benefits
  4. Section 41 Timing and amount of certain qualifying benefits
  5. Section 42 Provision or payment out of employee benefit contributions
  6. Section 43 Profits calculated before end of 9 month period
  7. Section 44 Interpretation of sections 38 to 44
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