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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Employee benefit contributions

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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

Chapter 4 Trade profits: rules restricting deductions
Crossheading Employee benefit contributions

Crossheading Employee benefit contributions

From legislation.gov.uk

Contents

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