865 Unpaid remuneration: non-trades and non-property businesses
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Chapter 2
General Calculation Rules etc

Unpaid remuneration

865  Unpaid remuneration: non-trades and non-property businesses

(1)     This section applies if, in calculating profits or other income of a period of account for income tax purposes—

(a)     an amount is charged in the accounts for the period in respect of employees' remuneration,

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