Related Commentary  Related HMRC Manuals

1289(1)  For the purposes of section 1288 an amount charged in the accounts in respect of employees' remuneration includes an amount for which provision is made in the accounts with a view to its becoming employees' remuneration.

1289(2)  For the purposes of section 1288 it does not matter whether an amount is charged for–

(a)particular employments, or

(b)employments generally.

1289(3)  If the income is calculated before the end of the 9 month period mentioned in section 1288(1)(c)

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