No versions valid at: 02/10/1991
Point in time view as at 02/10/1991. This version of this provision is not valid for this point in time.
There are currently no known outstanding effects for the Companies Act 1985, Paragraph 86.
Valid from 19/12/1993
86For the purposes of this Part of this Schedule and its interpretation —
(a)“Social security costs” means any contributions by the company to any state social security or pension scheme, fund or arrangement;
(b)“Pension costs” includes any other contributions by the company for the purposes of any pension scheme established for the purpose of providing pensions for persons employed by the company, any sums set aside for that purpose and any amounts paid by the company in respect of pensions without first being so set aside; and
(c)any amount stated in respect of either of the above items 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 who are taken into account in determining the relevant annual number for the purposes of paragraph 79(1)(a) above.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
