77 Payments in respect of employment wholly in employer's trade
Corporation Tax Act 2009 (2009 c 4) | Legislation

77  Payments in respect of employment wholly in employer's trade

(1)     This section applies if—

(a)     the payment is in respect of the employee's employment wholly in the employer's trade, and

(b)     no deduction would otherwise be allowable for the payment.

(2)     In calculating the profits of the trade, a deduction is allowed under this

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