1238 Retraining courses
Corporation Tax Act 2009 (2009 c 4) | Legislation

1238  Retraining courses

(1)     This section applies if—

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

(b)     they are incurred in relation to a person (“the employee”) who holds or has held an office or employment under the employer, and

(c)

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