70 Employees seconded to charities and educational establishments
Corporation Tax Act 2009 (2009 c 4) | Legislation

Seconded employees

70  Employees seconded to charities and educational establishments

(1)     This section applies if a company carrying on a trade (“the employer”) makes the services of a person employed for the purposes of the trade available to—

(a)     a charity, or

(b)

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