Employment income and related matters Employment income and related matters

1. 136Provision of services through intermediary
2. 137Exemption where homeworker’s additional expenses met by employer
3. 138Taxable benefits: lower threshold for cars with a CO2 emissions figure
4. 139Approved share plans and schemes
5. 140Employee securities and options
6. 141Corporation tax relief for employee share acquisitions
7. 142Ending of relief for contributions to QUESTS
8. 143Restriction of deductions for employee benefit contributions
9. 144PAYE on notional payments: reimbursement period
10. 145PAYE: regulations and notional payments
11. 146Payroll giving: extension of 10% supplement to 5th April 2004
12. 147Sub-contractor deductions etc: interest on late payment or repayment