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Version Superseded: 08/09/2004
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Income and Corporation Taxes Act 1988, Section 617 is up to date with all changes known to be in force on or before 12 June 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)M1Subject to subsection (4) F2. . . below, no relief or deduction shall be given or allowed in respect of any contribution paid by any person under—
(a)Part I of the Social Security [F3Contributions and Benefits Act 1992], or
(b)Part I of the Social Security [F4Contributions and Benefits (Northern Ireland) Act 1992].
[F5(4)Subsection (3) above shall not apply to a contribution if it is a secondary Class 1 contribution [F6, a Class 1A contribution or a Class 1B contribution] (within the meaning of Part I of either of those Acts) and is allowable—
(a)as a deduction in computing profits or gains;
(b)as expenses of management deductible under section 75 or under that section as applied by section 76;
(c)as expenses of management or supervision deductible under section 121;
[F7(d)as a deduction under section 336 of ITEPA 2003 (deductions for expenses) from the taxable earnings from an office or employment; or
(e)as a deduction under section 332(3)(a) from the profits or fees of the profession or vocation of a minister of religion, or a deduction under section 351(1) of ITEPA 2003 from the taxable earnings from an employment as such a minister.]]
(5)F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 617(1)(2) repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 87(2), Sch. 8 Pt. 1 (with Sch. 7)
F2Words in s. 617(3) repealed (with effect in accordance with s. 65(4) of the repealing Act) by Finance Act 1997 (c. 16), s. 65(2), Sch. 18 Pt. 6(5), Note
F3Words in s. 617(3)(a) substituted (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 4, 7(2), Sch. 2 para. 93(4)
F4Words in s. 617(3)(b) substituted (1.7.1992) by Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9), ss. 4, 7(2), Sch. 2 para. 33(4)
F5S. 617(4) substituted (with effect in accordance with s. 65(5) of the amending Act) by Finance Act 1997 (c. 16), s. 65(3)
F6Words in s. 617(4) substituted (with effect in accordance with s. 61(2) of the amending Act) by Finance Act 1999 (c. 16), s. 61(1)
F7S. 617(4)(d)(e) substituted (6.4.2003 with effect in accordance with s. 723(1) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 87(3) (with Sch. 7)
F8S. 617(5) repealed (with effect in accordance with s. 147(3) of the repealing Act) by Finance Act 1996 (c. 8), s. 147(1), Sch. 41 Pt. 5(15), Note
F9S. 617(6) repealed (24.4.2000 for specified purposes and 9.4.2001 otherwise) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(1), Sch. 8 para. 1(3), Sch. 13 Pt. 5; S.I. 2000/1047, art. 2(2)(a), Sch. Pt. 1
Marginal Citations
M1Source-1970 s.219(3)
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