77 Payments in respect of employment wholly in employer's trade
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

77  Payments in respect of employment wholly in employer's trade

(1)     This section applies if—

(a)     the payment is in respect of the employee's employment wholly in the employer's trade, and

(b)     no deduction would otherwise be allowable for the payment.

(2)     In calculating the

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