Corporation Tax Act 2009

Seconded employees

1235 Employees seconded to charities and educational establishments

(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.