Related Commentary  Related HMRC Manuals

200  No sums other than contributions paid by an employer under a registered pension scheme–

(a)are deductible in computing the amount of the profits of the employer for the purposes of Part 2 of ITTOIA 2005 or Part 3 of CTA 2009 (trading income),

(b)are expenses of management for the purposes of Chapter 2 of Part 16 of CTA 2009 (expenses of management: companies with investment business), or

(c)are to count as ordinary BLAGAB management expenses of the employer for an accounting period for the purposes of section 76 of FA 2012,

in connection with the cost of providing benefits under the pension scheme.


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