Rationalisation of industry
– see also Redundancy payments
Asset, meaning
Legislation/Regulatory –
ICTA88 Sch. 21, para. 1
Certified schemes
Deductions from profits of contributions
Legislation/Regulatory –
ICTA88 s. 568
Payments which are not repayments of contributions
Legislation/Regulatory –
ICTA88 s. 570
Repayment of contributions
Legislation/Regulatory –
ICTA88 s. 569
Statutory redundancy schemes
Legislation/Regulatory –
ICTA88 s. 572
Contribution, meaning
Legislation/Regulatory –
ICTA88 Sch. 21, para. 1
Contributions paid after relief given
Legislation/Regulatory –
ICTA88 Sch. 21, Pt. III
Damage, meaning
Legislation/Regulatory –
ICTA88 Sch. 21, para. 1
Deductible contribution
Legislation/Regulatory –
ICTA88 Sch. 21, para. 1
Payment, meaning
Legislation/Regulatory –
ICTA88 Sch. 21, para. 1
Person chargeable, meaning
Legislation/Regulatory –
ICTA88 Sch. 21, para. 1
Relief for certain payments
Legislation/Regulatory –
ICTA88 Sch. 21, Pt. II
Repayments
Legislation/Regulatory –
ICTA88 Sch. 21, para. 1(2)
Scheme, meaning
Legislation/Regulatory –
ICTA88 Sch. 21, para. 1