1288 Unpaid remuneration
Corporation Tax Act 2009 (2009 c 4) | Legislation

Part 20 General Calculation Rules

Chapter 1
Restriction of Deductions

Unpaid remuneration

1288  Unpaid remuneration

(1)     This section applies if—

(a)     an amount is charged in respect of employees' remuneration in a company's accounts for a period,

(b)

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