1293 Timing and amount of certain qualifying benefits
Corporation Tax Act 2009 (2009 c 4) | Legislation

1293  Timing and amount of certain qualifying benefits

[(1)     If the provision of a qualifying benefit takes the form of a payment of money, the benefit, so far as Chapter 4 of Part 2 of ITEPA 2003 applies to the money, is provided for the purposes of section 1290 when the money is treated as received for the purposes of that Chapter (applying the rules in section 18 of that Act (receipt of money earnings)).]

[(1A)     Except so far as subsection (1) applies to the provision of the qualifying benefit, if the provision of a qualifying benefit is a chargeable relevant step, for the purposes of section 1290—

(a)     the benefit is provided when A's employment with B starts if the chargeable relevant

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