Part 20General calculation rules
Chapter 1Restriction of deductions
Employee benefit contributions
1291Making of “employee benefit contributions”
1
For the purposes of section 1290 an “employee benefit contribution” is made if, as a result of any act or omission—
a
property is held, or may be used, under an employee benefit scheme, or
b
there is an increase in the total value of property that is so held or may be so used (or a reduction in any liabilities under an employee benefit scheme).
2
For this purpose “employee benefit scheme” means a trust, scheme or other arrangement for the benefit of persons who are, or include, present or former employees of the employer.