CTA09/Part 16/Chapter3

Chapter 3 makes provision for certain expenses to be treated as expenses of management within CTA09/S1219(1)

Staffing Costs

CTA09/S1239 treats as expenses of management statutory redundancy payments made under the legislation specified:

Part 11 of The Employment Rights Act 1996 and

Part 12 of the Employment Rights(Northern Ireland) Order 1996

Under CTA09/S1242 additional payments up to a maximum of three times the amount of the statutory redundancy payment will be eligible for relief as expenses of management.

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