Section 1235 — Corporation Tax Act 2009: Employees seconded to charities and educational establishments

Employees seconded to charities and educational establishments 1235 1 This section applies if a company carrying on a business that consists wholly or partly of making investments (“ the employer ”) makes the services of a person employed for the purposes of the business available to—

a a charity, or b an educational establishment, on a basis that is stated and intended to be temporary.

2 Expenses of the employer that are attributable to the employee's employment during the period of the secondment are treated for the purposes of Chapter 2 as expenses of management.

3 In this section— “ educational establishment ” has the same meaning as in section 70, and “ the period of the secondment ” means the period for which the employee's services are made available to the charity or educational establishment.