- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/02/1991)
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Companies Act 1985
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Rhagor o Adnoddau
Changes over time for: Cross Heading: Staff costs
Version Superseded: 02/02/1996
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - 02/02/1996- Amendment
- 12/11/2004- Amendment
- 06/04/2008- Amendment
Status:
Point in time view as at 01/02/1991.
Changes to legislation:
There are currently no known outstanding effects for the Companies Act 1985, Cross Heading: Staff costs.
Changes to Legislation
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Staff costsE+W+S
94(1)“Social security costs” means any contributions by the company to any state social security or pension scheme, fund or arrangement.
(2)“Pension costs” includes any other contributions by the company for the purposes of any pension scheme established for the purpose of providing pensions for persons employed by the company, any sums set aside for that purpose and any amounts paid by the company in respect of pensions without first being so set aside.
(3)Any amount stated in respect of either of the above items or in respect of the item “wages and salaries" in the company’s profit and loss account shall be determined by reference to payments made or costs incurred in respect of all persons employed by the company during the financial year who are taken into account in determining the relevant annual number for the purposes of paragraph 56(1)(a).
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S
95
Textual Amendments
F1Sch. 4 Pt. VII paras. 87, 90–92, 95 repealed (subject to the transitional and saving provisions mentioned in S.I. 1990/355, art. 5) by Companies Act 1989 (c. 40, SIF 27), ss. 212, 213(2), Sch. 24
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