Related Commentary  Related HMRC Manuals

70(1)  This section applies if a person carrying on a trade (“the employer”) makes the services of a person employed for the purposes of the trade available to–

(a)a charity, or

(b)an educational establishment,

on a basis that is stated and intended to be temporary.

70(2)  In calculating the profits of the trade, a deduction is allowed for expenses of the employer that are attributable to the employee's employment during the period of the secondment.

70(3)  In this section–

educational establishment”  means–

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