39 Making of “employee benefit contributions”

39  Making of “employee benefit contributions”

[(1)     For the purposes of section 38, an “employee benefit contribution” is made if, as a result of any act or omission—

(a)     property is held, or may be used, under an employee benefit scheme, or

(b)     there is an increase in the total value of property

Powered by Lexis+®

Popular documents