C1C2C3C4C5C6C7C8C9Part 4Pension schemes etc

Annotations:
Modifications etc. (not altering text)
C7

Pt. 4 modified (1.7.2008) (N.I.) (with effect in accordance with reg. 1 of the amending Rule) by The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008/256), regs. 1, 124(1) (with regs. 134, 258)

C9

Pt. 4 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 18

C9Chapter 4Registered pension schemes: tax reliefs and exemptions

Employers' contributions

I1C10200No 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 2005F3or Part 3 of CTA 2009 (trading income),

b

are expenses of management for the purposes of F2Chapter 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.