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Finance Act 1976
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15In section 284(2) of the Taxes Act (close company distributions), for the proviso there shall be substituted—
“Provided that this subsection shall not apply to expense incurred in or in connection with the provision—
(a)for a person employed in director's or higher-paid employment (within Chapter II of Part III of the Finance Act 1976) of such benefits as are mentioned in any of sections 61 to 68 of that Act; or
(b)for the spouse, children or dependants of a person employed by the company of any pension, annuity on that person's death or retirement.”.
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