867 Provisions supplementing section 866
Corporation Tax Act 2009 (2009 c 4) | Legislation

867  Provisions supplementing section 866

(1)     For the purposes of section 866 a debit in respect of employees' remuneration recognised for accounting purposes includes an amount reserved in the accounts of an employer with a view to its becoming employees' remuneration.

(2)     For the purposes of section 866 it does not matter if the debit is in respect of—

(a)     particular employments, or

(b)     employments

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