Related Commentary  

1058A(1)  For the purposes of section 1058, the amount of a companyʼs relevant expenditure on workers for a payment period is the sum of–

(a)the total amount of the companyʼs PAYE and NIC liabilities for the payment period (see section 1058B) less any amount deducted in accordance with section 1058C (avoiding double counting of PAYE and NIC liabilities),

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