Part 1 The tax
- The tax
- Rate
- “Taxable company”
- “Relevant remuneration”
- “Excluded remuneration”
- “Awarded”
- “Amount” of remuneration
- “The chargeable period”
- “Relevant banking employee”
- Multiple employments
- Payments etc to intermediaries
- Arrangements for future payments etc
- Loans
- Anti-avoidance
- No deduction in computing profits