1296 Interpretation of sections 1290 to 1296
Corporation Tax Act 2009 (2009 c 4) | Legislation

1296  Interpretation of sections 1290 to 1296

(1)     In this section and sections 1290 to 1295—

“accident benefit scheme” means an employee benefit scheme under which benefits may be provided only by reason of a person's disablement, or death, caused by an accident occurring during the person's service as an employee of the employer,

“employee benefit

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