42 Provision or payment out of employee benefit contributions
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

42  Provision or payment out of employee benefit contributions

(1)     For the purposes of section 38(2)(a)—

(a)     any qualifying benefits provided, or

(b)     any qualifying expenses paid,

by [a scheme manager] after the receipt by [the scheme manager] of employee

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