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] [F2or Part 3 of CTA 2009 (trading income)],
(b)are expenses of management for the purposes of [F3Chapter 2 of Part 16 of CTA 2009] (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
F1Words in s. 200(a) inserted (6.4.2006) by Income Tax (Trading and Other Income) Act 2005 (c. 5), Sch. 1 para. 649, Sch. 2 para. 161 (with Sch. 2)
F2Words in s. 200(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 577(a) (with Sch. 2 Pts. 1, 2)
F3Words in s. 200(b) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 577(b) (with Sch. 2 Pts. 1, 2)
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