Section 1247 — Corporation Tax Act 2009: Introduction

Introduction 1247 1 This Chapter contains provisions that restrict the deduction of expenses of management under section 1219.

2 Other provisions that prohibit or restrict the deduction of expenses of management under section 1219 include—

a section 1290 (employee benefit contributions),

b section 1298 (business entertainment and gifts),

c section 1302 (social security contributions),

d section 1303 (penalties, interest and VAT surcharges),

e section 1304 (crime-related payments),

f section 200 of FA 2004 (no other relief for employers in connection with contributions),

g section 246 of FA 2004 (restriction of deduction for non-contributory provision).

3 See also section 196A of FA 2004 (employers' contributions: power to restrict relief).