Schedule 10 F1
United Kingdom
- Introduction
- Accommodation, supplies or services used in performing duties of employment
- Power to provide by regulations for exemption of minor benefits
- Beneficial loans: exception of loan where whole of interest qualifies for relief
- Beneficial loans: loans on ordinary commercial terms
- Beneficial loans: apportionment of benefit in case of joint loan etc.
Annotations
Textual amendments
- F1
Sch. 10 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)