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Income and Corporation Taxes Act 1988
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- UK Public General Acts
- 1988 c. 1
- PART IV
- CHAPTER V
- Payments for restrictive undertakings
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Changes over time for: Cross Heading: Payments for restrictive undertakings
No versions valid at: 29/07/2004
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- 01/04/2009- Amendment
- 29/07/2004
Point in time - 17/07/2012- Amendment
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Income and Corporation Taxes Act 1988, Cross Heading: Payments for restrictive undertakings is up to date with all changes known to be in force on or before 18 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Valid from 01/04/2009
[F1Payments for restrictive undertakingsU.K.
Textual Amendments
F1S. 76ZA and cross-heading inserted (1.4.2009 with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 31 (with Sch. 2 Pts. 1, 2)
76ZAPayments for restrictive undertakingsU.K.
(1)This section applies if a payment—
(a)is treated as earnings of an employee by virtue of section 225 of ITEPA 2003 (payments for restrictive undertakings), and
(b)is made, or treated as made for the purposes of section 226 of that Act (valuable consideration given for restrictive undertakings), by a company in relation to which section 76 applies.
(2)The payment is treated as expenses payable which fall to be brought into account at Step 1 in section 76(7), so far as it otherwise would not be.]
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