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Corporation Tax Act 2009

Section 86 of ICTA

3426.Section 86 of ICTA allows a company to deduct the cost of an employee seconded to a charity or educational establishment in calculating the profits to be charged to corporation tax.

3427.Section 86(5) of ICTA lists educational establishments in Scotland for the purposes of relief under section 86 of ICTA. Section 86(5)(d) of ICTA refers to “a self-governing school within the meaning of the Self-Governing Schools etc (Scotland) Act 1989”. Self-governing schools were abolished on 1 April 2003. So section 86(5)(d) of ICTA is redundant.

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