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Corporation Tax Act 2009
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2009 c. 4
- Part 16
- Chapter 3
- Seconded employees
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- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Changes over time for: Cross Heading: Seconded employees
Version Superseded: 17/07/2012
Alternative versions:
- 01/04/2009- Amendment
- 01/01/2010
Point in time - 17/07/2012- Amendment
Status:
Point in time view as at 01/01/2010.
Changes to legislation:
Corporation Tax Act 2009, Cross Heading: Seconded employees is up to date with all changes known to be in force on or before 27 December 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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Seconded employeesU.K.
1235Employees seconded to charities and educational establishmentsU.K.
(1)This section applies if a company carrying on a business that consists wholly or partly of making investments (“the employer”) makes the services of a person employed for the purposes of the business available to—
(a)a charity, or
(b)an educational establishment,
on a basis that is stated and intended to be temporary.
(2)Expenses of the employer that are attributable to the employee's employment during the period of the secondment are treated for the purposes of Chapter 2 as expenses of management.
(3)In this section—
“educational establishment” has the same meaning as in section 70, and
“the period of the secondment” means the period for which the employee's services are made available to the charity or educational establishment.
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