Income tax Income tax
- 21Pensions: special lump sum death benefits charge
- 22Pensions: some lump sum death benefits taxed as pension income
- 23Pensions: annual allowance
- 24Relief for finance costs related to residential property businesses
- 25Enterprise investment scheme
- 26Venture capital trusts
- 27EIS, VCTs etc: excluded activities
- 28EIS, VCTs and EMI: meaning of “farming”
- 29Travel expenses of members of local authorities etc
- 30London Anniversary Games