[164A Deduction for deemed employment payments]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Managed service companies]

[164A  Deduction for deemed employment payments]

[(1)     This section applies for the purpose of calculating the profits of a trade, profession or vocation carried on by a managed service company (“the MSC”) which is treated as making a deemed employment payment in connection with

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