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Finance Act 2004

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Changes over time for: Section 200

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Version Superseded: 01/04/2009

Status:

Point in time view as at 31/10/2006. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2004, Section 200. Help about Changes to Legislation

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 [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.

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284

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