1123 “Staffing costs”
Corporation Tax Act 2009 (2009 c 4) | Legislation

Staffing costs

1123  “Staffing costs”

(1)     For the purposes of this Part the staffing costs of a company are amounts to which subsection (2), (3), (4), (5) or (7) applies.

(2)     This subsection applies to an amount paid by the company to a director or an employee of the company which—

(a)     is earnings consisting of money, and

(b)     is paid because of the director's or employee's employment.

(3)     This subsection applies to

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