79 Additional payments
Corporation Tax Act 2009 (2009 c 4) | Legislation

79  Additional payments

(1)     This section applies if the employer permanently ceases to carry on a trade or part of a trade and makes a payment to the employee in addition to—

(a)     the redundancy payment, or

(b)     if an approved contractual payment is made, the amount that would have been due if a redundancy

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