{"html": "<div class=\"lf-doc\"><p class=\"lf-p\">“pension costs” include any other contributions by a company for the purposes of any pension scheme established for the purpose of providing pensions for persons employed by the company, any sums set aside for that purpose and any amounts paid by the company in respect of pensions without first being so set aside; and any amount stated in respect of either of the above items or in respect of the item “wages and salaries” in a company's profit and loss account shall be determined by reference to payments made or costs incurred in respect of all persons employed by the company during the financial year concerned who are taken into account in determining the relevant annual number for the purposes of paragraph 42 (1) (a) of this Schedule.</p>\n<p class=\"lf-p\">Turnover</p>\n<h4 class=\"lf-art\" id=\"a-75\"><span class=\"lf-art-num\">Section 75</span></h4>\n<div class=\"lf-abs\"><span class=\"lf-abs-num\">75.</span>For the purposes of this Schedule, “turnover”, in relation to any company, means the amounts derived from the provision of goods and services falling within the company's ordinary activities, after deduction of— (a) trade discounts, (b) value-added tax, and (c) any other taxes based on the amounts so derived.</div>\n<p class=\"lf-p\">Wholly-owned Subsidiaries</p>\n<h4 class=\"lf-art\" id=\"a-76\"><span class=\"lf-art-num\">Section 76</span></h4>\n<div class=\"lf-abs\"><span class=\"lf-abs-num\">76.</span>A body corporate shall be deemed for the purposes of this Schedule to be a wholly-owned subsidiary of another if it would be so deemed for the purposes of section 150 of the Principal Act.</div>\n<p class=\"lf-p\">Council Directive No. 78/660/EEC (OJ No. L 222 of 14.8.1978).</p>\n<p class=\"lf-p\">Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais</p></div>", "next": 0}