SCHEDULES
SCHEDULE 2Transitionals and savings etc.
Part 3Trading income
Unpaid remuneration
12
1
This paragraph applies for the purposes of section 36.
2
In relation to a period of account ending before 27th November 2002, an amount charged in the accounts in respect of employees' remuneration includes an amount which is held by an intermediary with a view to its becoming employees' remuneration.
3
In relation to a period of account ending on or after 27th November 2002, an amount charged in the accounts in respect of employees' remuneration includes an amount—
a
in respect of employee benefit contributions (within the meaning of sections 38 to 44) made before that date, and
b
which is held by an intermediary,
with a view to its becoming employees' remuneration.