Part D
Deductions
Entertainment expenditure
DD 10Interpretation: reimbursement and apportionment
- a person is treated as having incurred expenditure on entertainment described in section DD 2 if they pay an allowance for, or reimburse an employee’s expenditure on, the entertainment, and the allowance or reimbursement is exempt income under sections CW 17, CW 17B, CW 17C, and CW 17CB (which relate to expenditure and reimbursement of employees):
- if a person incurs expenditure that relates only partly to the entertainment, the expenditure must be apportioned appropriately.
Compare
- 2004 No 35 s DD 10
Notes
- Section DD 10(a): amended, on , by section 52 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).
- Section DD 10(a): amended (with effect on 1 April 2008), on , by section 85 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).