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Companies Act 1985
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Changes over time for: Paragraph 59
Version Superseded: 06/04/2008
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- 01/03/1997- Amendment
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Point in time - Stop date 06/04/2008- Amendment
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F159(1) “Social security costs” means any contributions by the company to any state social security or pension scheme, fund or arrangement.
(2)“Pension costs” includes any costs incurred by the company in respect of any pension scheme established for the purpose of providing pensions for persons currently or formerly employed by the company, any sums set aside for the future payment of pensions directly by the company to current or former employees and any pensions paid directly to such persons without having first been set aside.
(3)Any amount stated in respect of the item “social security costs” or in respect of the item “wages and salaries” in the company’s profit and loss account shall be determined by reference to payments made or costs incurred in respect of all persons employed by the company during the financial year under contracts of service.
Textual Amendments
F1Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1
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