76 Redundancy payments and approved contractual payments
Corporation Tax Act 2009 (2009 c 4) | Legislation

Redundancy payments etc

76  Redundancy payments and approved contractual payments

(1)     Sections 77 to 79 apply if—

(a)     a company (“the employer”) makes a redundancy payment or an approved contractual payment to another person (“the employee”), and

(b)     the payment is in respect of

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