BIM44575 - Specific deductions: employee benefit trusts: general-purpose EBTs: timing of deductions for contributions: introduction
S38, S39 Income Tax (Trading and Other Income) Act 2005, S1290, S1291 Corporation Tax Act 2009
The employee benefit contribution legislation applies to deductions which would otherwise be allowed in computing an employer바카라 사이트™s taxable profits for a period ending on or after 27 November 2002, in respect of 바카라 사이트˜employee benefit contributions바카라 사이트™ made by employers on or after 27 November 2002.
Although this guidance is written in terms of contributions to EBTs it also applies to employers바카라 사이트™ contributions to all employee benefit schemes for the benefit of employees of the employer.