- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (12/11/2004)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 06/04/2008
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Companies Act 1985, Paragraph 86 is up to date with all changes known to be in force on or before 31 October 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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86For the purposes of this Part of this Schedule and its interpretation —
(a)“Social security costs” means any contributions by the company to any state social security or pension scheme, fund or arrangement;
[F1(b)“Pension costs” includes any costs incurred by the company in respect of any pension scheme established for the purpose of providing pensions for persons currently or formerly employed by the company, any sums set aside for the future payment of pensions directly by the company to current or former employees and any pensions paid directly to such persons without having first been set aside; and]
(c)any amount stated in respect of [F2the item “social security costs”] or in respect of the item “wages and salaries” in the company’s profit and loss account shall be determined by reference to payments made or costs incurred in respect of all persons employed by the company during the financial year who are taken into account in determining the relevant annual number for the purposes of [F3section 231A(1)(a)]
Textual Amendments
F1Sch. 9A Pt. I para. 86(b) substituted (2.2.1996) by S.I. 1996/189, reg. 14(7), Sch. 5 paras. 1, 19(1)(2) (with reg. 16)
F2Words in Sch. 9A Pt. I para. 86(c) substituted (2.2.1996) by S.I. 1996/189, reg. 14(7), Sch. 5 paras. 1, 19(1)(3) (with reg. 16)
F3Words in Sch. 9A Pt. 1 para. 86(c) substituted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 3, Sch. 1 para. 35(b)
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