B2.457 Pensions etc payments—case lawTax relief on an employer's contributions to a registered pension scheme is given in accordance with the normal tax rules for the deductibility of the expenses of a trade, subject to two main exceptions. Contributions are treated as not being capital payments if they otherwise would be1, and the timing of the deduction for a contribution does not follow the accounting treatment. Relief for a contribution is given for the accounting period in which it is paid and not in the period in which it is recognised in the accounts. This is subject to spreading
Tax relief on an employer's contributions to a registered pension scheme is given in accordance with the normal tax rules for the deductibility of the expenses of a trade, subject to two main exceptions. Contributions are treated as not being capital payments if they otherwise would be1, and the timing of the deduction for a contribution does not follow the accounting treatment. Relief for a contribution is given for the accounting period in which it is paid and not in the period in which it is recognised in the accounts. This is subject to spreading
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