1239 Redundancy payments and approved contractual payments
Corporation Tax Act 2009 (2009 c 4) | Legislation

Redundancy payments etc

1239  Redundancy payments and approved contractual payments

(1)     Sections 1240 to 1242 apply if—

(a)     a company with investment business (“the employer”) makes a redundancy payment or an approved contractual payment to another person (“the employee”),

(b)     the payment is in respect of the employee's employment

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