1294 Provision or payment out of employee benefit contributions
Corporation Tax Act 2009 (2009 c 4) | Legislation

1294  Provision or payment out of employee benefit contributions

(1)     For the purposes of section 1290(2)(a)—

(a)     any qualifying benefits provided, or

(b)     any qualifying expenses paid,

by a scheme manager after the receipt by the scheme manager of employee benefit contributions

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