Related Commentary  Related HMRC Manuals

868(1)  This section applies if–

(a)a debit in respect of pension contributions is recognised by a company for accounting purposes, and

(b)the contributions are not paid until after the end of the period of account in which the debit is recognised.

868(2)  The contributions may be brought into account for the purposes of this Part only when they are paid.

868(3)  For the purposes of this section “pension contributions” means–

(a)sums paid by an employer by way of contributions under a registered pension scheme,

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