Part 1 Income tax and other related reliefF1
- Introductory
- Qualifying payments
- Exemption from income tax
- Exemptions from capital gains tax
- Relief from inheritance tax
Annotations
Textual amendments
- F1
Sch. 15 Pt. 1 heading inserted (22.2.2024) by Finance Act 2024 (c. 3), s. 12(3)(b)