Related Commentary  

358(1)  The prohibition in section 356 on deducting expenses does not apply if the expenses are incurred in providing entertainment or gifts for the employer's employees unless–

(a)they are also provided for others, and

(b)their provision for the employees is incidental to their provision for the others.

358(2)  For this purpose directors and persons engaged in the management of a company are regarded as employed by it.

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