– 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