Part 16Companies with investment business
Chapter 4Rules restricting deductions
1247Introduction
1
This Chapter contains provisions that restrict the deduction of expenses of management under section 1219.
2
Other provisions that prohibit or restrict the deduction of expenses of management under section 1219 include—
a
section 1290 (employee benefit contributions),
b
section 1298 (business entertainment and gifts),
c
section 1302 (social security contributions),
d
section 1303 (penalties, interest and VAT surcharges),
e
section 1304 (crime-related payments),
f
section 200 of FA 2004 (no other relief for employers in connection with contributions),
g
section 246 of FA 2004 (restriction of deduction for non-contributory provision).
3
See also section 196A of FA 2004 (employers' contributions: power to restrict relief).