(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).