[1131A Sections 1129 and 1131: secondary Class 1 NICS paid by company]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1131A  Sections 1129 and 1131: secondary Class 1 NICS paid by company]

[(1)     This section applies if—

(a)     a company makes a staff provision payment,

(b)     the company is treated as making a payment of deemed direct earnings the amount of which is calculated by reference to the amount of the staff provision payment,

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