http://www.legislation.gov.uk/ukpga/1988/39/section/73/2008-07-21Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-23Expert Participation2008-07-21 Part III Income Tax, Corporation Tax and Capital Gains TaxChapter I General Miscellaneous Consideration for certain restrictive undertakings.731. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2Notwithstanding anything in section 74 of the Taxes Act 1988, any payment which is treated as earnings of an employee by virtue of section 225 of the Income Tax (Earnings and Pensions) Act 2003 (payments for restrictive undertakings) , and which is paid or treated as paid by a company carrying on a trade, profession or vocation, may be deducted as an expense in computing the profits or gains of the trade, profession or vocation for the purposes of corporation tax .3Any payment which is treated as earnings of an employee by virtue of section 225 of the Income Tax (Earning and Pensions) Act 2003—aif paid or treated as paid by company with investment business, shall be treated for the purposes of section 75 of the Taxes Act 1988 as an expense of management to the extent that it otherwise would not be;bif paid or treated as paid by a company in relation to which section 76 of that Act applies, shall be treated as expenses payable falling to be brought into account at Step 1 in subsection (7) of that section to the extent that it otherwise would not be.4This section has effect in relation to sums paid or treated as paid in respect of the giving of, or the total or partial fulfilment of, undertakings given on or after 9th June 1988.s. 73(2) applied (31.7.1998 with effect as mentioned in s. 38 of 1998 c. 36) by 1988 c. 1, s. 21A (as substituted by 1998 c. 36, s. 138(1), Sch. 5 Pt. I paras. 4, 73, 76)S. 73(2) modified (31.7.1998) by 1998 c. 36, s. 46(3), Sch. 7 para. 2S. 73(1) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)Words in s. 73(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 155(2) (with Sch. 7)S. 73(3) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310), art. 1(2), Sch. para. 41(2)Word in s. 73(2) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 402(a) (with Sch. 2)Words in s. 73(2) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 402(b) (with Sch. 2)
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<Number>Part III</Number>
<Title> Income Tax, Corporation Tax and Capital Gains Tax</Title>
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<Number>Chapter I</Number>
<Title> General</Title>
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<Title> Miscellaneous</Title>
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<Title> Consideration for certain restrictive undertakings.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/73/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/73" id="section-73">
<Pnumber>73</Pnumber>
<P1para>
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1
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<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
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2
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<Text>
Notwithstanding anything in section 74 of the Taxes Act 1988,
<Substitution ChangeId="key-621b26c229d6122b283e34ef71be3d19-1510462627783" CommentaryRef="key-621b26c229d6122b283e34ef71be3d19">any payment which is treated as earnings of an employee by virtue of section 225 of the Income Tax (Earnings and Pensions) Act 2003 (payments for restrictive undertakings)</Substitution>
, and which is paid or treated as paid by a
<Substitution ChangeId="key-b98920e38d9d5cb88afa7262357270fc-1510464787451" CommentaryRef="key-b98920e38d9d5cb88afa7262357270fc">company</Substitution>
carrying on a trade, profession or vocation, may be deducted as an expense in computing the profits or gains of the trade, profession or vocation for the purposes of
<Substitution ChangeId="key-41c1122053f584c8378b0a30c6d5aa6d-1510464884257" CommentaryRef="key-41c1122053f584c8378b0a30c6d5aa6d">corporation tax</Substitution>
.
</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/73/3/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/73/3" RestrictEndDate="2009-04-01" id="section-73-3">
<Pnumber>
<Substitution ChangeId="key-2a1921639d0c1eee0959a499c9c399c4-1510463936639" CommentaryRef="key-2a1921639d0c1eee0959a499c9c399c4">3</Substitution>
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<Text>
<Substitution ChangeId="key-2a1921639d0c1eee0959a499c9c399c4-1510463936639" CommentaryRef="key-2a1921639d0c1eee0959a499c9c399c4">Any payment which is treated as earnings of an employee by virtue of section 225 of the Income Tax (Earning and Pensions) Act 2003—</Substitution>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/73/3/a/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/73/3/a" id="section-73-3-a">
<Pnumber>
<Substitution ChangeId="key-2a1921639d0c1eee0959a499c9c399c4-1510463936639" CommentaryRef="key-2a1921639d0c1eee0959a499c9c399c4">a</Substitution>
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<Text>
<Substitution ChangeId="key-2a1921639d0c1eee0959a499c9c399c4-1510463936639" CommentaryRef="key-2a1921639d0c1eee0959a499c9c399c4">if paid or treated as paid by company with investment business, shall be treated for the purposes of section 75 of the Taxes Act 1988 as an expense of management to the extent that it otherwise would not be;</Substitution>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/section/73/3/b/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/section/73/3/b" id="section-73-3-b">
<Pnumber>
<Substitution ChangeId="key-2a1921639d0c1eee0959a499c9c399c4-1510463936639" CommentaryRef="key-2a1921639d0c1eee0959a499c9c399c4">b</Substitution>
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<Text>
<Substitution ChangeId="key-2a1921639d0c1eee0959a499c9c399c4-1510463936639" CommentaryRef="key-2a1921639d0c1eee0959a499c9c399c4">if paid or treated as paid by a company in relation to which section 76 of that Act applies, shall be treated as expenses payable falling to be brought into account at Step 1 in subsection (7) of that section to the extent that it otherwise would not be.</Substitution>
</Text>
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<Pnumber>4</Pnumber>
<P2para>
<Text>This section has effect in relation to sums paid or treated as paid in respect of the giving of, or the total or partial fulfilment of, undertakings given on or after 9th June 1988.</Text>
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<Commentary id="c13528101" Type="C">
<Para>
<Text>
s. 73(2) applied (31.7.1998 with effect as mentioned in s. 38 of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00308" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1988/1" id="c00309" Year="1988" Class="UnitedKingdomPublicGeneralAct" Number="1">1988 c. 1</Citation>
,
<CitationSubRef id="c00310" CitationRef="c00309" URI="http://www.legislation.gov.uk/id/ukpga/1988/1/section/21A" Operative="true" SectionRef="section-21A">s. 21A</CitationSubRef>
(as substituted by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00311" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
,
<CitationSubRef id="c00312" CitationRef="c00311" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/138/1" SectionRef="section-138-1">s. 138(1)</CitationSubRef>
,
<CitationSubRef id="c00313" CitationRef="c00311" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/5/part/I/paragraph/4" SectionRef="schedule-5-part-I-paragraph-4">Sch. 5 Pt. I paras. 4</CitationSubRef>
,
<CitationSubRef id="c00314" CitationRef="c00311" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/5/part/I/paragraph/73" SectionRef="schedule-5-part-I-paragraph-73">73</CitationSubRef>
,
<CitationSubRef id="c00315" CitationRef="c00311" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/5/part/I/paragraph/76" Operative="true" SectionRef="schedule-5-part-I-paragraph-76">76</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="c13528111" Type="C">
<Para>
<Text>
S. 73(2) modified (31.7.1998) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1998/36" id="c00317" Year="1998" Class="UnitedKingdomPublicGeneralAct" Number="36">1998 c. 36</Citation>
,
<CitationSubRef id="c00318" CitationRef="c00317" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/section/46/3" SectionRef="section-46-3">s. 46(3)</CitationSubRef>
,
<CitationSubRef id="c00319" CitationRef="c00317" URI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/7/paragraph/2" Operative="true" SectionRef="schedule-7-paragraph-2">Sch. 7 para. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-fb461190934c7813d360d0e311ef59bd" Type="F">
<Para>
<Text>
S. 73(1) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/1" id="crijeqmm2-00005" Class="UnitedKingdomPublicGeneralAct" Year="2003" Number="1" Title="Income Tax (Earnings and Pensions) Act 2003">Income Tax (Earnings and Pensions) Act 2003 (c. 1)</Citation>
,
<CitationSubRef id="crijeqmm2-00006" CitationRef="crijeqmm2-00005" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/section/723" SectionRef="section-723">s. 723</CitationSubRef>
,
<CitationSubRef id="crijeqmm2-00007" CitationRef="crijeqmm2-00005" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/8/part/1" SectionRef="schedule-8-part-1" Operative="true">Sch. 8 Pt. 1</CitationSubRef>
(with
<CitationSubRef id="crijeqmm2-00008" CitationRef="crijeqmm2-00005" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/7" SectionRef="schedule-7">Sch. 7</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-621b26c229d6122b283e34ef71be3d19" Type="F">
<Para>
<Text>
Words in s. 73(2) substituted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/1" id="crijh7wm2-00015" Class="UnitedKingdomPublicGeneralAct" Year="2003" Number="1" Title="Income Tax (Earnings and Pensions) Act 2003">Income Tax (Earnings and Pensions) Act 2003 (c. 1)</Citation>
,
<CitationSubRef id="crijh7wm2-00016" CitationRef="crijh7wm2-00015" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/section/723" SectionRef="section-723">s. 723</CitationSubRef>
,
<CitationSubRef id="crijh7wm2-00017" CitationRef="crijh7wm2-00015" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/6/paragraph/155/2" SectionRef="schedule-6-paragraph-155-2" Operative="true">Sch. 6 para. 155(2)</CitationSubRef>
(with
<CitationSubRef id="crijh7wm2-00018" CitationRef="crijh7wm2-00015" URI="http://www.legislation.gov.uk/id/ukpga/2003/1/schedule/7" SectionRef="schedule-7">Sch. 7</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-2a1921639d0c1eee0959a499c9c399c4" Type="F">
<Para>
<Text>
S. 73(3) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2004/2310" id="crika5hp2-00008" Class="UnitedKingdomStatutoryInstrument" Year="2004" Number="2310" Title="The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004">The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004 (S.I. 2004/2310)</Citation>
,
<CitationSubRef id="crika5hp2-00009" CitationRef="crika5hp2-00008" URI="http://www.legislation.gov.uk/id/uksi/2004/2310/article/1/2" SectionRef="article-1-2">art. 1(2)</CitationSubRef>
,
<CitationSubRef id="crika5hp2-00010" CitationRef="crika5hp2-00008" URI="http://www.legislation.gov.uk/id/uksi/2004/2310/schedule/paragraph/41/2" SectionRef="schedule-paragraph-41-2" Operative="true">Sch. para. 41(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b98920e38d9d5cb88afa7262357270fc" Type="F">
<Para>
<Text>
Word in s. 73(2) substituted (6.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/5" id="crikrj4p2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="5" Title="Income Tax (Trading and Other Income) Act 2005">Income Tax (Trading and Other Income) Act 2005 (c. 5)</Citation>
,
<CitationSubRef id="crikrj4p2-00008" CitationRef="crikrj4p2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/section/883/1" SectionRef="section-883-1">s. 883(1)</CitationSubRef>
,
<CitationSubRef id="crikrj4p2-00009" CitationRef="crikrj4p2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/schedule/1/paragraph/402/a" SectionRef="schedule-1-paragraph-402-a" Operative="true">Sch. 1 para. 402(a)</CitationSubRef>
(with
<CitationSubRef id="crikrj4p2-00010" CitationRef="crikrj4p2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/schedule/2" SectionRef="schedule-2">Sch. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-41c1122053f584c8378b0a30c6d5aa6d" Type="F">
<Para>
<Text>
Words in s. 73(2) substituted (6.4.2005) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/5" id="crikrj4p2-00017" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="5" Title="Income Tax (Trading and Other Income) Act 2005">Income Tax (Trading and Other Income) Act 2005 (c. 5)</Citation>
,
<CitationSubRef id="crikrj4p2-00018" CitationRef="crikrj4p2-00017" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/section/883/1" SectionRef="section-883-1">s. 883(1)</CitationSubRef>
,
<CitationSubRef id="crikrj4p2-00019" CitationRef="crikrj4p2-00017" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/schedule/1/paragraph/402/b" SectionRef="schedule-1-paragraph-402-b" Operative="true">Sch. 1 para. 402(b)</CitationSubRef>
(with
<CitationSubRef id="crikrj4p2-00020" CitationRef="crikrj4p2-00017" URI="http://www.legislation.gov.uk/id/ukpga/2005/5/schedule/2" SectionRef="schedule-2">Sch. 2</CitationSubRef>
)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>