BIM44575 - Specific deductions: employee benefit trusts: general-purpose EBTs: timing of deductions for contributions: introduction
S38, S39 Income Tax (Trading and Other Income) Act 2005, S1290, S1291 Corporation Tax Act 2009
»Ê¹ÚÌåÓýapp employee benefit contribution legislation applies to deductions which would otherwise be allowed in computing an employer’s taxable profits for a period ending on or after 27 November 2002, in respect of ‘employee benefit contributionsâ€� made by employers on or after 27 November 2002.
Although this guidance is written in terms of contributions to EBTs it also applies to employers� contributions to all employee benefit schemes for the benefit of employees of the employer.