1289 Unpaid remuneration: supplementary
Corporation Tax Act 2009 (2009 c 4) | Legislation

1289  Unpaid remuneration: supplementary

(1)     For the purposes of section 1288 an amount charged in the accounts in respect of employees' remuneration includes an amount for which provision is made in the accounts with a view to its becoming employees' remuneration.

(2)     For the purposes of section 1288 it does not matter whether an amount is charged

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