Related Commentary  

37(1)  For the purposes of section 36 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.

37(2)  For the purposes of section 36 it does not matter whether an amount is charged for–

(a)particular employments, or

(b)employments generally.

37(3)  If the profits of the trade are calculated before the end of the 9 month period mentioned in section 36(2)

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