Chwilio Deddfwriaeth

Chwiliad Uwch

Income Tax (Trading and Other Income) Act 2005

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

53Social security contributions
This adran has no associated Nodiadau Esboniadol

(1)In calculating the profits of a trade, no deduction is allowed for any contribution paid by any person under—

(a)Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4), or

(b)Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).

(2)But this prohibition does not apply to an employer’s contribution.

(3)For this purpose “an employer’s contribution” means—

(a)a secondary Class 1 contribution,

(b)a Class 1A contribution, or

(c)a Class 1B contribution,

within the meaning of Part 1 of the Social Security Contributions and Benefits Act 1992 or of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

Yn ôl i’r brig

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