Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 72
Payroll deduction schemes: contributions to agents' expenses
Section 72 allows employers operating payroll giving schemes to claim a tax deduction for contributions they make towards the administrative expenses of the approved agent running the scheme.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.