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
Income Tax (Earnings and Pensions) Act 2003 section 556
Deductible payments made outside the time limits allowed
Section 556 sets out the time window within which a former employee must make a deductible payment in order to claim a deduction under section 555, and explains what happens if the payment falls outside that window.
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.