Section 411(6)

In subsection (5)— “pension costs” includes any costs incurred by the company in respect of— any pension scheme established for the purpose of providing pensions for persons currently or formerly employed by the company, any sums set aside for the future payment of pensions directly by the company to current or former employees, and any pensions paid directly to such persons without having first been set aside; “social security costs” means any contributions by the company to any state social security or pension scheme, fund or arrangement.

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Source: legislation.gov.uk · retrieved 2026-09-04