Schedule 17 Minor amendments of or connected with the Income Tax (Earnings and Pensions) Act 2003

1. Free or subsidised meals
2. Payments to non-approved pension schemes: exception for employment where earnings not within main charging provisions
3. Time limit for assessment: income received after year for which it is assessable
4. Computation of profits or gains under Schedule D: delayed payment of remuneration
5. Donations to charity by individuals: application to Crown employment
6. Payments on account of income tax
7. Tax relief for expenditure on R&D or remediation of contaminated land: staff costs
8. Gains and losses of a company from intangible fixed assets: delayed payment of remuneration
9. Minor corrections of the Income Tax (Earnings and Pensions) Act 2003
10. Other minor corrections