Finance Act 2009 · 2009 c. 10View on legislation.gov.uk
Part 2: Income tax, corporation tax and capital gains tax
ITEPA 2003 is amended as follows.
In section 346 (deduction for employee liabilities), after subsection (2) insert—
After section 556 insert—
The amendments made by this section have effect in relation to payments made on or after 12 January 2009 (irrespective of when the arrangements are made).
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
