Related Commentary  Related HMRC Manuals

1170(1)  For the purposes of this Part the staffing costs of a company are amounts to which any of subsections (2) to (5) applies.

1170(2)  This subsection applies to an amount paid by the company to a director or an employee of the company which–

(a)is earnings consisting of money, and

(b)is paid because of the director's or employee's employment.

1170(3)  This subsection applies to an amount paid by the company to a director or an employee of the company, other than an amount paid in respect of benefits in kind, if–

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