- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Corporation Tax Act 2009
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1240Payments in respect of employment wholly in employer’s business
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Nodiadau Esboniadol
(1)This section applies if the payment is in respect of the employee’s employment wholly in the employer’s investment business.
(2)The amount of the payment is treated for the purposes of Chapter 2 as expenses of management.
(3)The deduction allowable by virtue of this section for an approved contractual payment must not exceed the amount which would have been due to the employee if a redundancy payment had been payable.
(4)If the payment is referable (see sections 1224 to 1227) to an accounting period beginning after the business has permanently ceased to be carried on, it is treated as referable to the last accounting period in which the business was carried on.
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