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Changes over time for: Section 200


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 01/04/2009
Status:
Point in time view as at 31/10/2006. This version of this provision has been superseded.

Status
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Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2004, Section 200.

Changes to Legislation
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200No other relief for employers in connection with contributionsU.K.
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 [Part 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.
Textual Amendments
Modifications etc. (not altering text)
Commencement Information
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