1291 Making of “employee benefit contributions”

Section 1291 Making of “employee benefit contributions”

Corporation Tax Act 2009 (2009 c 4) | Legislation
Corporation Tax Act 2009 (2009 c 4) | Legislation

1291  Making of “employee benefit contributions”

(1)     For the purposes of section 1290 an “employee benefit contribution” is made if, as a result of any act or omission—

(a)     property is held, or may be used, under an employee benefit scheme, or

(b)     there is an increase in the total value of property

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