Related Commentary  Related HMRC Manuals

1249(1)  This section applies if–

(a)an amount is charged in respect of employees' remuneration in the accounts for a period of a company with investment business,

(b)the amount would apart from this section be deductible under section 1219 as expenses of management, and

(c)the remuneration is not paid before the end of the period of 9 months immediately following the end of the period of account.

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