Chwilio Deddfwriaeth

Chwiliad Uwch

Corporation Tax Act 2009

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

866Delayed payment of employees' remuneration
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(1)This subsection applies if—

(a)a debit in respect of employees' remuneration is recognised by a company for accounting purposes, and

(b)apart from this section, a debit in respect of the remuneration could be brought into account for the purposes of this Part for the period of account in which the debit is recognised.

(2)No such debit may be so brought into account unless the remuneration is paid before the end of the period of 9 months beginning with the end of the period of account.

(3)If the remuneration is paid after the end of the 9 month period, the debit may be brought into account for the purposes of this Part for the period of account in which it is paid.

(4)Section 867 makes further provision relating to the application of this section.

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