Chwilio Deddfwriaeth

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Corporation Tax Act 2009

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

77Payments in respect of employment wholly in employer’s trade
This adran has no associated Nodiadau Esboniadol

(1)This section applies if—

(a)the payment is in respect of the employee’s employment wholly in the employer’s trade, and

(b)no deduction would otherwise be allowable for the payment.

(2)In calculating the profits of the trade, a deduction is allowed under this section for the payment.

(3)The deduction under this section for an approved contractual payment must not exceed the amount which would have been due to the employee if a redundancy payment had been payable.

(4)If the payment is made after the employer has permanently ceased to carry on the trade, it is treated as made on the last day on which the employer carried on the trade.

(5)If there is a partnership change, subsection (4) does not apply so long as a company carrying on the trade in partnership immediately before the change continues to carry it on in partnership after the change.

(6)The reference in subsection (5) to a partnership change is to a change in the persons carrying on the trade in circumstances where the trade is carried on by persons in partnership immediately before or immediately after the change (or at both those times).

(7)The deduction under this section is allowed for the accounting period in which the payment is made (or treated under subsection (4) as made).

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