C1C3C4C2C5Part 4Pension schemes etc

Annotations:
Modifications etc. (not altering text)

C3C4C2C5Chapter 4Registered pension schemes: tax reliefs and exemptions

Employers' contributions

I1C3C4C2C5200C3C4C2C5No other relief for employers in connection with contributions

No sums other than contributions paid by an employer under a registered pension scheme—

a

are deductible in computing the amount of the profits of the employer for the purposes of F1Part 2 of ITTOIA 2005 (trading income) or Case I or II of Schedule D,

b

are expenses of management for the purposes of section 75 of ICTA (expenses of management: companies with investment business), or

c

are to be brought into account at Step 1 in section 76(7) of ICTA (expenses of insurance companies),

in connection with the cost of providing benefits under the pension scheme.