Chwilio Deddfwriaeth

Chwiliad Uwch

Income and Corporation Taxes Act 1988

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

Preliminary

169Interpretation

(1)In this Chapter—

  • “employment” means an office or employment whose emoluments fall to be assessed under Schedule E, and related expressions have corresponding meanings;

  • “employment unit” means an undertaking, or that part of an undertaking, to which a profit-related pay scheme relates;

  • “pay” (except in the expression “profit-related pay”) means emoluments paid under deduction of tax pursuant to section 203, reduced by any amounts included in them by virtue of Chapter II of Part V;

  • “profit period” means an accounting period by reference to which any profit-related pay is calcuated;

  • “profit-related pay” means emoluments from an employment which are paid in accordance with a profit-related pay scheme;

  • “profit-related pay scheme” means a scheme providing for the payment of emoluments calculated by reference to profits;

  • “profits”, or “losses”, in relation to a profit period, means the amount shown in the account prepared for that period in accordance with the relevant profit-related pay scheme as the profit, or as the case may be the loss, on ordinary activities after taxation;

  • “registered scheme” means a profit-related pay scheme registered under this Chapter;

  • “scheme employer” means the person on whose application a profit-related pay scheme is or may be registered under this Chapter.

(2)References in this Chapter to the employees to whom a profit-related pay scheme relates are references to the employees who will receive any payments of profit-related pay under the scheme.

170Taxation of profit-related pay

Any charge to income tax on profit-related pay paid in accordance with a registered scheme shall be made for the year of assessment in which it is paid (rather than the period for which it is paid).

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