Schedule 11 F1F2
United Kingdom
- Introductory
- Payments and other benefits to which section 148 applies
- Payments and other benefits excluded from charge under section 148
- Application of £30,000 threshold
- Exclusion or reduction of charge in case of foreign service
- Valuation of benefits
- Notional interest treated as paid if amount charged in respect of beneficial loan
- Giving effect to the charge to tax
- Reporting requirements
- Interpretation
Annotations
Textual amendments
- F1
Sch. 11 substituted (with effect in accordance with s. 58(4) of the amending Act) by Finance Act 1998 (c. 36), s. 58(2), Sch. 9 Pt. 1
- F2
Sch. 11 repealed (6.4.2003 with effect in accordance with s. 723(1) of the repealing Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 6 para. 114, Sch 8 Pt. 1 (with Sch. 7)