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SCHEDULES

SCHEDULE 24U.K.Restriction of deductions for employee benefit contributions

InterpretationU.K.

9(1)In this Schedule—U.K.

(2)A reference in this Schedule to a person’s employee includes a reference to the holder of an office under that person, and “employment” shall be read accordingly.

Textual Amendments

F1Words in Sch. 24 para. 9(1) inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 245(6), 284(1) (with Sch. 36)

F2Words in Sch. 24 para. 9(1) inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 245(7), 284(1) (with Sch. 36)

F3Words in Sch. 24 para. 9(1) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 624(4), Sch. 3 (with Sch. 2)

F4Words in Sch. 24 para. 9(1) inserted (6.4.2006) by Finance Act 2004 (c. 12), ss. 245(8), 284(1) (with Sch. 36)

F5Words in Sch. 24 para. 9(1) inserted (with effect in accordance with s. 34(13) of the amending Act) by Finance Act 2007 (c. 11), s. 34(6)(a)

F6Words in Sch. 24 para. 9(1) repealed (with effect in accordance with s. 34(13) of the amending Act) by Finance Act 2007 (c. 11), s. 34(6)(b), Sch. 27 Pt. 2(5)