1237 Counselling and other outplacement services
Corporation Tax Act 2009 (2009 c 4) | Legislation

Counselling and retraining expenses

1237  Counselling and other outplacement services

(1)     This section applies if—

(a)     a company with investment business (“the employer”) incurs counselling expenses,

(b)     the expenses are incurred in relation to a person (“the employee”) who

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