70 Employees seconded to charities and educational establishments
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Seconded employees

70  Employees seconded to charities and educational establishments

(1)     This section applies if a person carrying on a trade (“the employer”) makes the services of a person employed for the purposes of the trade available to—

(a)     a charity, or

(b)

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