{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003.json",
  "id": "ukpga/2003/1",
  "title": "Income Tax (Earnings and Pensions) Act 2003",
  "short_title": "Income Tax (Earnings and Pensions) Act 2003",
  "long_title": "An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.",
  "citation": "2003 c. 1",
  "type": "ukpga",
  "year": "2003",
  "number": "1",
  "version": "current",
  "date": "2003-03-06",
  "revised": true,
  "valid_from": "2026-07-15",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 46,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Overview",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "Overview of contents of this Act",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Abbreviations and general index in Schedule 1",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Employment income: charge to tax",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/2/chapter/1",
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      "number": "1",
      "heading": "Introduction",
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      "extent": null,
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    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Structure of employment income Parts",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "“Employment” for the purposes of the employment income Parts",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-4",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "section/5",
      "kind": "section",
      "number": "5",
      "heading": "Application to offices and office-holders",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-5",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/1"
    },
    {
      "path": "part/2/chapter/2",
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      "heading": "Tax on employment income",
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      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/6",
      "kind": "section",
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      "heading": "Nature of charge to tax on employment income",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/2"
    },
    {
      "path": "section/7",
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      "heading": "Meaning of “employment income”, “general earnings” and “specific employment income”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/8",
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      "heading": "Meaning of “exempt income”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-8",
      "extent": null,
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      "parent": "part/2/chapter/2"
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      "path": "part/2/chapter/3",
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      "heading": "Operation of tax charge",
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    },
    {
      "path": "section/9",
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      "heading": "Amount of employment income charged to tax",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-9",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/10",
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      "heading": "Meaning of “taxable earnings” and “taxable specific income”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-10",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
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      "path": "section/11",
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      "heading": "Calculation of “net taxable earnings”",
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      "extent": "E+W+S+N.I.",
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      "path": "section/12",
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      "heading": "Calculation of “net taxable specific income”",
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    },
    {
      "path": "section/13",
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      "number": "13",
      "heading": "Person liable for tax",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-13",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "part/2/chapter/4",
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      "heading": "Taxable earnings: UK resident employees",
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      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/4/crossheading/taxable-earnings",
      "kind": "crossheading",
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      "heading": "Taxable earnings",
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    },
    {
      "path": "section/14",
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      "heading": "Taxable earnings under this Chapter: introduction",
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    },
    {
      "path": "part/2/chapter/4/crossheading/employees-resident-ordinarily-resident-and-domiciled-in-uk",
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      "heading": "UK resident employees",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Earnings for year when employee UK resident",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/employees-resident-ordinarily-resident-and-domiciled-in-uk"
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      "path": "part/2/chapter/4/crossheading/year-for-which-general-earnings-are-earned",
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      "number": null,
      "heading": "Year for which general earnings are earned",
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      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/16",
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      "number": "16",
      "heading": "Meaning of earnings “for” a tax year",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-16",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4/crossheading/year-for-which-general-earnings-are-earned"
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    {
      "path": "section/17",
      "kind": "section",
      "number": "17",
      "heading": "Treatment of earnings for year in which employment not held",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-17",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/year-for-which-general-earnings-are-earned"
    },
    {
      "path": "part/2/chapter/4/crossheading/when-general-earnings-are-received",
      "kind": "crossheading",
      "number": null,
      "heading": "When general earnings are received",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4"
    },
    {
      "path": "section/18",
      "kind": "section",
      "number": "18",
      "heading": "Receipt of money earnings",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-18",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/4/crossheading/when-general-earnings-are-received"
    },
    {
      "path": "section/19",
      "kind": "section",
      "number": "19",
      "heading": "Receipt of non-money earnings",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-19",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/4/crossheading/when-general-earnings-are-received"
    },
    {
      "path": "part/2/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Taxable earnings: remittance basis rules and rules for non-uk resident employees",
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    {
      "path": "part/2/chapter/5/crossheading/taxable-earnings",
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      "heading": "Taxable earnings",
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      "path": "section/20",
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      "heading": "Taxable earnings under this Chapter: introduction",
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      "status": null,
      "parent": "part/2/chapter/5/crossheading/taxable-earnings"
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    {
      "path": "part/2/chapter/5/crossheading/employees-resident-and-ordinarily-resident-in-uk",
      "kind": "crossheading",
      "number": null,
      "heading": "Remittance basis rules for employees outside section 26",
      "url": null,
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      "parent": "part/2/chapter/5"
    },
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      "path": "section/21",
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      "number": "21",
      "heading": "Earnings for year when employee resident and ordinarily resident, but not domiciled, in UK, except chargeable overseas earnings",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-21",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5/crossheading/employees-resident-and-ordinarily-resident-in-uk"
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      "path": "section/22",
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      "number": "22",
      "heading": "Chargeable overseas earnings for year when remittance basis applied and employee outside section 26",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-22",
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      "status": null,
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      "path": "section/23",
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      "heading": "Calculation of “chargeable overseas earnings”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5/crossheading/employees-resident-and-ordinarily-resident-in-uk"
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      "path": "section/24",
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      "number": "24",
      "heading": "Limit on chargeable overseas earnings where duties of associated employment performed in UK",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-24",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/24A",
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      "path": "section/24B",
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      "number": "24B",
      "heading": "Definitions of “C” and “I” for the purposes of section 24A(14)",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-24B",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5/crossheading/employees-resident-and-ordinarily-resident-in-uk"
    },
    {
      "path": "part/2/chapter/5/crossheading/employees-resident-but-not-ordinarily-resident-in-uk",
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      "heading": "Remittance basis rules: employees who met section 26A requirement",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5"
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      "path": "section/25",
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      "heading": "UK-based earnings for year when employee resident, but not ordinarily resident, in UK",
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      "extent": "E+W+S+N.I.",
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      "path": "section/26A",
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      "heading": "Section 26: requirement for 3-year period of non-residence",
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      "extent": null,
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      "parent": "part/2/chapter/5/crossheading/employees-resident-but-not-ordinarily-resident-in-uk"
    },
    {
      "path": "part/2/chapter/5/crossheading/employees-not-resident-in-uk",
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      "heading": "Employees not resident in UK",
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      "parent": "part/2/chapter/5"
    },
    {
      "path": "section/27",
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      "heading": "UK-based earnings for year when employee not resident in UK",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5/crossheading/employees-not-resident-in-uk"
    },
    {
      "path": "part/2/chapter/5/crossheading/special-class-of-earnings-for-purposes-of-sections-25-to-27",
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    },
    {
      "path": "section/28",
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      "extent": "E+W+S+N.I.",
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      "path": "part/2/chapter/5/crossheading/year-for-which-general-earnings-are-earned",
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      "path": "part/2/chapter/5/crossheading/when-general-earnings-are-received-or-remitted",
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      "path": "section/31",
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      "path": "section/33",
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      "path": "section/34",
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      "heading": "Earnings remitted to UK: further provisions about UK-linked debts",
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      "path": "part/2/chapter/5/crossheading/relief-for-delayed-remittances",
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    {
      "path": "section/35",
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      "path": "section/37",
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    {
      "path": "part/2/chapter/5/crossheading/place-of-performance-of-duties-of-employment",
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      "heading": "Place of performance of duties of employment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5"
    },
    {
      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Earnings for period of absence from employment",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-38",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5/crossheading/place-of-performance-of-duties-of-employment"
    },
    {
      "path": "section/38A",
      "kind": "section",
      "number": "38A",
      "heading": "Earnings relating to duties not performed",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-38A",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5/crossheading/place-of-performance-of-duties-of-employment"
    },
    {
      "path": "section/39",
      "kind": "section",
      "number": "39",
      "heading": "Duties in UK merely incidental to duties outside UK",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-39",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5/crossheading/place-of-performance-of-duties-of-employment"
    },
    {
      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "Duties on board vessel or aircraft",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-40",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5/crossheading/place-of-performance-of-duties-of-employment"
    },
    {
      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": "Employment in UK sector of continental shelf",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5/crossheading/place-of-performance-of-duties-of-employment"
    },
    {
      "path": "chapter/5/crossheading/apportionment-of-earnings",
      "kind": "crossheading",
      "number": null,
      "heading": "Apportionment of earnings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5"
    },
    {
      "path": "section/41ZA",
      "kind": "section",
      "number": "41ZA",
      "heading": "Basis of apportionment",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41ZA",
      "extent": null,
      "status": null,
      "parent": "chapter/5/crossheading/apportionment-of-earnings"
    },
    {
      "path": "part/2/chapter/5A",
      "kind": "chapter",
      "number": "5A",
      "heading": "Taxable specific income: effect of remittance basis",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/41A",
      "kind": "section",
      "number": "41A",
      "heading": "Taxable specific income from employment-related securities: effect of remittance basis",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41A",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5A"
    },
    {
      "path": "section/41B",
      "kind": "section",
      "number": "41B",
      "heading": "Section 41A: the relevant period",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41B",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5A"
    },
    {
      "path": "section/41C",
      "kind": "section",
      "number": "41C",
      "heading": "Section 41A: foreign securities income",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5A"
    },
    {
      "path": "section/41D",
      "kind": "section",
      "number": "41D",
      "heading": "Limit on foreign securities income where duties of associated employment performed in UK",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41D",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5A"
    },
    {
      "path": "section/41E",
      "kind": "section",
      "number": "41E",
      "heading": "Foreign securities income: just and reasonable apportionment",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41E",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5A"
    },
    {
      "path": "part/2/chapter/5B",
      "kind": "chapter",
      "number": "5B",
      "heading": "Taxable specific income from employment-related securities etc: internationally mobile employees",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/41F",
      "kind": "section",
      "number": "41F",
      "heading": "Taxable specific income: internationally mobile employees etc",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41F",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/5B"
    },
    {
      "path": "section/41G",
      "kind": "section",
      "number": "41G",
      "heading": "Section 41F: the relevant period",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41G",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5B"
    },
    {
      "path": "section/41H",
      "kind": "section",
      "number": "41H",
      "heading": "Section 41F: chargeable and unchargeable foreign securities income",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41H",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5B"
    },
    {
      "path": "section/41I",
      "kind": "section",
      "number": "41I",
      "heading": "Limit on “chargeable foreign securities income” where duties of associated employment performed in UK",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41I",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5B"
    },
    {
      "path": "section/41J",
      "kind": "section",
      "number": "41J",
      "heading": "Location of employment duties",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41J",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5B"
    },
    {
      "path": "section/41K",
      "kind": "section",
      "number": "41K",
      "heading": "Securities income from overseas Crown employment",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41K",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5B"
    },
    {
      "path": "section/41L",
      "kind": "section",
      "number": "41L",
      "heading": "Chargeable and unchargeable foreign securities income: just and reasonable apportionment",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41L",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5B"
    },
    {
      "path": "part/2/chapter/5C",
      "kind": "chapter",
      "number": "5C",
      "heading": "Relief for new residents on foreign employment income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/5C/crossheading/foreign-employment-election",
      "kind": "crossheading",
      "number": null,
      "heading": "Foreign employment election",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C"
    },
    {
      "path": "section/41M",
      "kind": "section",
      "number": "41M",
      "heading": "Foreign employment election for qualifying new residents",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41M",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C/crossheading/foreign-employment-election"
    },
    {
      "path": "part/2/chapter/5C/crossheading/key-definitions",
      "kind": "crossheading",
      "number": null,
      "heading": "Key definitions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C"
    },
    {
      "path": "section/41N",
      "kind": "section",
      "number": "41N",
      "heading": "Key definitions",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41N",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C/crossheading/key-definitions"
    },
    {
      "path": "part/2/chapter/5C/crossheading/claim-for-relief",
      "kind": "crossheading",
      "number": null,
      "heading": "Claim for relief",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C"
    },
    {
      "path": "section/41P",
      "kind": "section",
      "number": "41P",
      "heading": "Claim for relief for qualifying new residents",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41P",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C/crossheading/claim-for-relief"
    },
    {
      "path": "section/41Q",
      "kind": "section",
      "number": "41Q",
      "heading": "Amount of relief available",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41Q",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C/crossheading/claim-for-relief"
    },
    {
      "path": "section/41R",
      "kind": "section",
      "number": "41R",
      "heading": "Limit on relief",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41R",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C/crossheading/claim-for-relief"
    },
    {
      "path": "section/41S",
      "kind": "section",
      "number": "41S",
      "heading": "Effect of claim on relief for contributions to registered pension schemes",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41S",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C/crossheading/claim-for-relief"
    },
    {
      "path": "section/41T",
      "kind": "section",
      "number": "41T",
      "heading": "Foreign employment relief ignored for purposes of determining adjusted net income",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41T",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C/crossheading/claim-for-relief"
    },
    {
      "path": "part/2/chapter/5C/crossheading/qualifying-foreign-employment-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Qualifying foreign employment income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C"
    },
    {
      "path": "section/41U",
      "kind": "section",
      "number": "41U",
      "heading": "Qualifying foreign general earnings",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41U",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C/crossheading/qualifying-foreign-employment-income"
    },
    {
      "path": "section/41V",
      "kind": "section",
      "number": "41V",
      "heading": "Qualifying foreign third party income",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41V",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C/crossheading/qualifying-foreign-employment-income"
    },
    {
      "path": "section/41W",
      "kind": "section",
      "number": "41W",
      "heading": "Qualifying foreign securities income",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41W",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C/crossheading/qualifying-foreign-employment-income"
    },
    {
      "path": "section/41X",
      "kind": "section",
      "number": "41X",
      "heading": "Meaning of “overseas Crown employment subject to UK tax”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41X",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C/crossheading/qualifying-foreign-employment-income"
    },
    {
      "path": "section/41Y",
      "kind": "section",
      "number": "41Y",
      "heading": "Location of employment duties",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41Y",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C/crossheading/qualifying-foreign-employment-income"
    },
    {
      "path": "part/2/chapter/5C/crossheading/other-rules-for-determining-amounts-of-qualifying-foreign-employment-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Other rules for determining amounts of qualifying foreign employment income",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C"
    },
    {
      "path": "section/41Z",
      "kind": "section",
      "number": "41Z",
      "heading": "Artificial arrangements to be disregarded",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41Z",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C/crossheading/other-rules-for-determining-amounts-of-qualifying-foreign-employment-income"
    },
    {
      "path": "section/41Z1",
      "kind": "section",
      "number": "41Z1",
      "heading": "Limit on qualifying foreign employment income from associated employments",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-41Z1",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/5C/crossheading/other-rules-for-determining-amounts-of-qualifying-foreign-employment-income"
    },
    {
      "path": "part/2/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "Disputes as to domicile or ordinary residence",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Commissioners to determine dispute as to domicile or ordinary residence",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-42",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/chapter/6"
    },
    {
      "path": "section/43",
      "kind": "section",
      "number": "43",
      "heading": "Appeal against Commissioners' decision on domicile or ordinary residence",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-43",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/2/chapter/6"
    },
    {
      "path": "part/2/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Application of provisions to agency workers",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/7/crossheading/agency-workers",
      "kind": "crossheading",
      "number": null,
      "heading": "Agency workers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/7"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Treatment of workers supplied by agencies",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-44",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/7/crossheading/agency-workers"
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    {
      "path": "section/45",
      "kind": "section",
      "number": "45",
      "heading": "Arrangements with agencies",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-45",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/7/crossheading/agency-workers"
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    {
      "path": "section/46",
      "kind": "section",
      "number": "46",
      "heading": "Cases involving unincorporated bodies etc.",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-46",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/7/crossheading/agency-workers"
    },
    {
      "path": "chapter/7/crossheading/antiavoidance",
      "kind": "crossheading",
      "number": null,
      "heading": "Anti-avoidance",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/7"
    },
    {
      "path": "section/46A",
      "kind": "section",
      "number": "46A",
      "heading": "Anti-avoidance",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-46A",
      "extent": null,
      "status": null,
      "parent": "chapter/7/crossheading/antiavoidance"
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    {
      "path": "part/2/chapter/7/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
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      "extent": null,
      "status": null,
      "parent": "part/2/chapter/7"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Interpretation of this Chapter",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-47",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/7/crossheading/supplementary"
    },
    {
      "path": "part/2/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "Workers' services provided through intermediaries to small clients",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/2/chapter/8/crossheading/application-of-this-chapter",
      "kind": "crossheading",
      "number": null,
      "heading": "Application of this Chapter",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/8"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Scope of this Chapter",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-48",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/8/crossheading/application-of-this-chapter"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Engagements to which this Chapter applies",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-49",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/8/crossheading/application-of-this-chapter"
    },
    {
      "path": "section/50",
      "kind": "section",
      "number": "50",
      "heading": "Worker treated as receiving earnings from employment",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-50",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/8/crossheading/application-of-this-chapter"
    },
    {
      "path": "section/51",
      "kind": "section",
      "number": "51",
      "heading": "Conditions of liability where intermediary is a company",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-51",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/8/crossheading/application-of-this-chapter"
    },
    {
      "path": "section/52",
      "kind": "section",
      "number": "52",
      "heading": "Conditions of liability where intermediary is a partnership",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-52",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/8/crossheading/application-of-this-chapter"
    },
    {
      "path": "section/53",
      "kind": "section",
      "number": "53",
      "heading": "Conditions of liability where intermediary is an individual",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-53",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/8/crossheading/application-of-this-chapter"
    },
    {
      "path": "part/2/chapter/8/crossheading/the-deemed-employment-payment",
      "kind": "crossheading",
      "number": null,
      "heading": "The deemed employment payment",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/8"
    },
    {
      "path": "section/54",
      "kind": "section",
      "number": "54",
      "heading": "Calculation of deemed employment payment",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-54",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/2/chapter/8/crossheading/the-deemed-employment-payment"
    },
    {
      "path": "section/55",
      "kind": "section",
      "number": "55",
      "heading": "Application of rules relating to earnings from employment",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-55",
      "extent": null,
      "status": null,
      "parent": "part/2/chapter/8/crossheading/the-deemed-employment-payment"
    },
    {
      "path": "section/56",
      "kind": "section",
      "number": "56",
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      "path": "chapter/8/crossheading/when-a-person-has-a-uk-connection",
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      "path": "part/2/chapter/9",
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      "path": "part/2/chapter/9/crossheading/application-of-this-chapter",
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      "heading": "Application of this Chapter",
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      "path": "part/2/chapter/9/crossheading/the-deemed-employment-payment",
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      "heading": "The deemed employment payment",
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      "path": "section/61D",
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      "extent": "E+W+S+N.I.",
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      "path": "part/2/chapter/9/crossheading/supplementary-provisions",
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      "path": "section/61H",
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    {
      "path": "part/2/chapter/10",
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      "path": "section/61K",
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      "path": "section/61L",
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      "path": "section/61M",
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      "extent": null,
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      "path": "section/61N",
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      "path": "section/61NA",
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      "path": "section/61O",
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      "path": "section/61P",
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      "path": "section/61Q",
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      "extent": null,
      "status": null,
      "parent": "part/2/chapter/10"
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      "path": "section/61R",
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      "extent": null,
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      "path": "section/61TA",
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      "path": "section/61WA",
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      "path": "section/61Y",
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      "path": "section/61Z2",
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      "extent": null,
      "status": null,
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      "path": "part/3",
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      "heading": "Employment income: earnings and benefits etc. treated as earnings",
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    {
      "path": "part/3/chapter/1",
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    },
    {
      "path": "section/66",
      "kind": "section",
      "number": "66",
      "heading": "Meaning of “employment” and related expressions",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-66",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/general-definitions-for-benefits-code"
    },
    {
      "path": "section/67",
      "kind": "section",
      "number": "67",
      "heading": "Meaning of “director” and “full-time working director”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-67",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/general-definitions-for-benefits-code"
    },
    {
      "path": "section/68",
      "kind": "section",
      "number": "68",
      "heading": "Meaning of “material interest” in a company",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-68",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/general-definitions-for-benefits-code"
    },
    {
      "path": "section/69",
      "kind": "section",
      "number": "69",
      "heading": "Extended meaning of “control”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-69",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/2/crossheading/general-definitions-for-benefits-code"
    },
    {
      "path": "section/69A",
      "kind": "section",
      "number": "69A",
      "heading": "Optional remuneration arrangements",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-69A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/general-definitions-for-benefits-code"
    },
    {
      "path": "section/69B",
      "kind": "section",
      "number": "69B",
      "heading": "Optional remuneration arrangements: supplementary",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-69B",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/2/crossheading/general-definitions-for-benefits-code"
    },
    {
      "path": "part/3/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Taxable benefits: expenses payments",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "section/70",
      "kind": "section",
      "number": "70",
      "heading": "Sums in respect of expenses",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-70",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "section/71",
      "kind": "section",
      "number": "71",
      "heading": "Meaning of paid or put at disposal by reason of the employment",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-71",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "section/72",
      "kind": "section",
      "number": "72",
      "heading": "Sums in respect of expenses treated as earnings",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-72",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/3"
    },
    {
      "path": "part/3/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Taxable benefits: vouchers and credit-tokens",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/4/crossheading/cash-vouchers-introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Cash vouchers: introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/73",
      "kind": "section",
      "number": "73",
      "heading": "Cash vouchers to which this Chapter applies",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-73",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/cash-vouchers-introduction"
    },
    {
      "path": "section/74",
      "kind": "section",
      "number": "74",
      "heading": "Provision for, or receipt by, member of employee’s family",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-74",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/cash-vouchers-introduction"
    },
    {
      "path": "part/3/chapter/4/crossheading/meaning-of-cash-voucher",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “cash voucher”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/75",
      "kind": "section",
      "number": "75",
      "heading": "Meaning of “cash voucher”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-75",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/meaning-of-cash-voucher"
    },
    {
      "path": "section/76",
      "kind": "section",
      "number": "76",
      "heading": "Sickness benefits-related voucher",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-76",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/meaning-of-cash-voucher"
    },
    {
      "path": "section/77",
      "kind": "section",
      "number": "77",
      "heading": "Apportionment of cost of provision of voucher",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-77",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/meaning-of-cash-voucher"
    },
    {
      "path": "part/3/chapter/4/crossheading/cash-vouchers-exceptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Cash vouchers: exceptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/78",
      "kind": "section",
      "number": "78",
      "heading": "Voucher made available to public generally",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-78",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/cash-vouchers-exceptions"
    },
    {
      "path": "section/79",
      "kind": "section",
      "number": "79",
      "heading": "Voucher issued under approved scheme",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-79",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/cash-vouchers-exceptions"
    },
    {
      "path": "section/80",
      "kind": "section",
      "number": "80",
      "heading": "Vouchers where payment of sums exempt from tax",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-80",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/cash-vouchers-exceptions"
    },
    {
      "path": "part/3/chapter/4/crossheading/benefit-of-cash-voucher-treated-as-earnings",
      "kind": "crossheading",
      "number": null,
      "heading": "Benefit of cash voucher treated as earnings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/81",
      "kind": "section",
      "number": "81",
      "heading": "Benefit of cash voucher treated as earnings",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-81",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/benefit-of-cash-voucher-treated-as-earnings"
    },
    {
      "path": "part/3/chapter/4/crossheading/noncash-vouchers-introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-cash vouchers: introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/82",
      "kind": "section",
      "number": "82",
      "heading": "Non-cash vouchers to which this Chapter applies",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-82",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/noncash-vouchers-introduction"
    },
    {
      "path": "section/83",
      "kind": "section",
      "number": "83",
      "heading": "Provision for, or receipt by, member of employee’s family",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-83",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/noncash-vouchers-introduction"
    },
    {
      "path": "part/3/chapter/4/crossheading/meaning-of-noncash-voucher",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “non-cash voucher”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/84",
      "kind": "section",
      "number": "84",
      "heading": "Meaning of “non-cash voucher”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-84",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/meaning-of-noncash-voucher"
    },
    {
      "path": "part/3/chapter/4/crossheading/noncash-voucher-exceptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Non-cash voucher: exceptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/85",
      "kind": "section",
      "number": "85",
      "heading": "Non-cash voucher made available to public generally",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-85",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/noncash-voucher-exceptions"
    },
    {
      "path": "section/86",
      "kind": "section",
      "number": "86",
      "heading": "Transport vouchers under pre-26th March 1982 arrangements",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-86",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/noncash-voucher-exceptions"
    },
    {
      "path": "part/3/chapter/4/crossheading/benefit-of-noncash-voucher-treated-as-earnings",
      "kind": "crossheading",
      "number": null,
      "heading": "Benefit of non-cash voucher treated as earnings",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/87",
      "kind": "section",
      "number": "87",
      "heading": "Benefit of non-cash voucher treated as earnings",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-87",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/benefit-of-noncash-voucher-treated-as-earnings"
    },
    {
      "path": "section/87A",
      "kind": "section",
      "number": "87A",
      "heading": "Benefit of non-cash voucher treated as earnings: optional remuneration arrangements",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-87A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/benefit-of-noncash-voucher-treated-as-earnings"
    },
    {
      "path": "section/88",
      "kind": "section",
      "number": "88",
      "heading": "Year in which earnings treated as received",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-88",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/benefit-of-noncash-voucher-treated-as-earnings"
    },
    {
      "path": "section/89",
      "kind": "section",
      "number": "89",
      "heading": "Reduction for meal vouchers",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-89",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/4/crossheading/benefit-of-noncash-voucher-treated-as-earnings"
    },
    {
      "path": "part/3/chapter/4/crossheading/credittokens-introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Credit-tokens: introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/90",
      "kind": "section",
      "number": "90",
      "heading": "Credit-tokens to which this Chapter applies",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-90",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/credittokens-introduction"
    },
    {
      "path": "section/91",
      "kind": "section",
      "number": "91",
      "heading": "Provision for, or use by, member of employee’s family",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-91",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/credittokens-introduction"
    },
    {
      "path": "part/3/chapter/4/crossheading/meaning-of-credittoken",
      "kind": "crossheading",
      "number": null,
      "heading": "Meaning of “credit-token”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/92",
      "kind": "section",
      "number": "92",
      "heading": "Meaning of “credit-token”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-92",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/meaning-of-credittoken"
    },
    {
      "path": "part/3/chapter/4/crossheading/credittokens-exception",
      "kind": "crossheading",
      "number": null,
      "heading": "Credit-tokens: exception",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/93",
      "kind": "section",
      "number": "93",
      "heading": "Credit-token made available to public generally",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-93",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/credittokens-exception"
    },
    {
      "path": "part/3/chapter/4/crossheading/benefit-of-credittoken-treated-as-earnings",
      "kind": "crossheading",
      "number": null,
      "heading": "Benefit of credit-token treated as earnings",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/94",
      "kind": "section",
      "number": "94",
      "heading": "Benefit of credit-token treated as earnings",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-94",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/benefit-of-credittoken-treated-as-earnings"
    },
    {
      "path": "section/94A",
      "kind": "section",
      "number": "94A",
      "heading": "Benefit of credit-token treated as earnings: optional remuneration arrangements",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-94A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/4/crossheading/benefit-of-credittoken-treated-as-earnings"
    },
    {
      "path": "part/3/chapter/4/crossheading/general-supplementary-provisions",
      "kind": "crossheading",
      "number": null,
      "heading": "General supplementary provisions",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4"
    },
    {
      "path": "section/95",
      "kind": "section",
      "number": "95",
      "heading": "Disregard for money, goods or services obtained",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-95",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/general-supplementary-provisions"
    },
    {
      "path": "section/96",
      "kind": "section",
      "number": "96",
      "heading": "Dispensations relating to vouchers or credit-tokens",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-96",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/3/chapter/4/crossheading/general-supplementary-provisions"
    },
    {
      "path": "section/96A",
      "kind": "section",
      "number": "96A",
      "heading": "Power to exempt use of non-cash vouchers or credit-tokens to obtain exempt benefits",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-96A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/4/crossheading/general-supplementary-provisions"
    },
    {
      "path": "part/3/chapter/5",
      "kind": "chapter",
      "number": "5",
      "heading": "Taxable benefits: living accommodation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/5/crossheading/living-accommodation",
      "kind": "crossheading",
      "number": null,
      "heading": "Living accommodation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/5"
    },
    {
      "path": "section/97",
      "kind": "section",
      "number": "97",
      "heading": "Living accommodation to which this Chapter applies",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-97",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/living-accommodation"
    },
    {
      "path": "part/3/chapter/5/crossheading/exceptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Exceptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/5"
    },
    {
      "path": "section/98",
      "kind": "section",
      "number": "98",
      "heading": "Accommodation provided by local authority",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-98",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/exceptions"
    },
    {
      "path": "section/99",
      "kind": "section",
      "number": "99",
      "heading": "Accommodation provided for performance of duties",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-99",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/exceptions"
    },
    {
      "path": "section/100",
      "kind": "section",
      "number": "100",
      "heading": "Accommodation provided as result of security threat",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-100",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/exceptions"
    },
    {
      "path": "section/100A",
      "kind": "section",
      "number": "100A",
      "heading": "Homes outside UK owned through company etc",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-100A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/exceptions"
    },
    {
      "path": "section/100B",
      "kind": "section",
      "number": "100B",
      "heading": "Section 100A(1): exceptions",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-100B",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/5/crossheading/exceptions"
    },
    {
      "path": "section/101",
      "kind": "section",
      "number": "101",
      "heading": "Chevening House",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-101",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/5/crossheading/exceptions"
    },
    {
      "path": "part/3/chapter/5/crossheading/benefit-of-living-accommodation-treated-as-earnings",
      "kind": "crossheading",
      "number": null,
      "heading": "Benefit of living accommodation treated as earnings",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/5"
    },
    {
      "path": "section/102",
      "kind": "section",
      "number": "102",
      "heading": "Benefit of living accommodation treated as earnings",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-102",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/138",
      "kind": "section",
      "number": "138",
      "heading": "Car with a CO2 emissions figure: automatic car for a disabled employee",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-138",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6/crossheading/cars-appropriate-percentage-first-registered-on-or-after-1st-january-1998"
    },
    {
      "path": "section/138A",
      "kind": "section",
      "number": "138A",
      "heading": "Certain cars with a CO2 emissions figure and an electric range figure",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-138A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6/crossheading/cars-appropriate-percentage-first-registered-on-or-after-1st-january-1998"
    },
    {
      "path": "section/139",
      "kind": "section",
      "number": "139",
      "heading": "Cars with a CO2 emissions figure: the appropriate percentage",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-139",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/cars-appropriate-percentage-first-registered-on-or-after-1st-january-1998"
    },
    {
      "path": "section/140",
      "kind": "section",
      "number": "140",
      "heading": "Car without a CO2 emissions figure: the appropriate percentage",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-140",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/cars-appropriate-percentage-first-registered-on-or-after-1st-january-1998"
    },
    {
      "path": "section/141",
      "kind": "section",
      "number": "141",
      "heading": "Diesel cars: the appropriate percentage",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-141",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/cars-appropriate-percentage-first-registered-on-or-after-1st-january-1998"
    },
    {
      "path": "part/3/chapter/6/crossheading/cars-appropriate-percentage-first-registered-before-1st-january-1998",
      "kind": "crossheading",
      "number": null,
      "heading": "Cars: appropriate percentage: first registered before 1st January 1998",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/142",
      "kind": "section",
      "number": "142",
      "heading": "Car first registered before 1st January 1998: the appropriate percentage",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-142",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/cars-appropriate-percentage-first-registered-before-1st-january-1998"
    },
    {
      "path": "part/3/chapter/6/crossheading/cars-unavailability-or-payments-for-private-use",
      "kind": "crossheading",
      "number": null,
      "heading": "Cars: unavailability or payments for private use",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/143",
      "kind": "section",
      "number": "143",
      "heading": "Deduction for periods when car unavailable",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-143",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/cars-unavailability-or-payments-for-private-use"
    },
    {
      "path": "section/144",
      "kind": "section",
      "number": "144",
      "heading": "Deduction for payments for private use",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-144",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/cars-unavailability-or-payments-for-private-use"
    },
    {
      "path": "section/145",
      "kind": "section",
      "number": "145",
      "heading": "Modification of provisions where car temporarily replaced",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-145",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/cars-unavailability-or-payments-for-private-use"
    },
    {
      "path": "part/3/chapter/6/crossheading/cars-special-cases",
      "kind": "crossheading",
      "number": null,
      "heading": "Cars: special cases",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/146",
      "kind": "section",
      "number": "146",
      "heading": "Cars that run on road fuel gas",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-146",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/cars-special-cases"
    },
    {
      "path": "section/147",
      "kind": "section",
      "number": "147",
      "heading": "Classic cars: 15 years of age or more",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-147",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/cars-special-cases"
    },
    {
      "path": "section/147A",
      "kind": "section",
      "number": "147A",
      "heading": "Classic cars: optional remuneration arrangements",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-147A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6/crossheading/cars-special-cases"
    },
    {
      "path": "part/3/chapter/6/crossheading/cars-reduction-where-shared-car",
      "kind": "crossheading",
      "number": null,
      "heading": "Cars: reduction where shared car",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/148",
      "kind": "section",
      "number": "148",
      "heading": "Reduction of cash equivalent where car is shared",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-148",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/cars-reduction-where-shared-car"
    },
    {
      "path": "part/3/chapter/6/crossheading/car-fuel-benefit-treated-as-earnings",
      "kind": "crossheading",
      "number": null,
      "heading": "Car fuel: benefit treated as earnings",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/149",
      "kind": "section",
      "number": "149",
      "heading": "Benefit of car fuel treated as earnings",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-149",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/car-fuel-benefit-treated-as-earnings"
    },
    {
      "path": "section/149A",
      "kind": "section",
      "number": "149A",
      "heading": "Benefit of car fuel treated as earnings: optional remuneration arrangements",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-149A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6/crossheading/car-fuel-benefit-treated-as-earnings"
    },
    {
      "path": "section/150",
      "kind": "section",
      "number": "150",
      "heading": "Car fuel: calculating the cash equivalent",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-150",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/car-fuel-benefit-treated-as-earnings"
    },
    {
      "path": "section/151",
      "kind": "section",
      "number": "151",
      "heading": "Car fuel: nil cash equivalent",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-151",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/car-fuel-benefit-treated-as-earnings"
    },
    {
      "path": "section/152",
      "kind": "section",
      "number": "152",
      "heading": "Car fuel: proportionate reduction of cash equivalent",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-152",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/car-fuel-benefit-treated-as-earnings"
    },
    {
      "path": "section/153",
      "kind": "section",
      "number": "153",
      "heading": "Car fuel: reduction of cash equivalent",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-153",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6/crossheading/car-fuel-benefit-treated-as-earnings"
    },
    {
      "path": "part/3/chapter/6/crossheading/vans-benefit-treated-as-earnings",
      "kind": "crossheading",
      "number": null,
      "heading": "Vans: benefit treated as earnings",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/154",
      "kind": "section",
      "number": "154",
      "heading": "Benefit of van treated as earnings",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-154",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/vans-benefit-treated-as-earnings"
    },
    {
      "path": "section/154A",
      "kind": "section",
      "number": "154A",
      "heading": "Benefit of van treated as earnings: optional remuneration arrangements",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-154A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/vans-benefit-treated-as-earnings"
    },
    {
      "path": "section/155",
      "kind": "section",
      "number": "155",
      "heading": "Cash equivalent of the benefit of a van",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-155",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/vans-benefit-treated-as-earnings"
    },
    {
      "path": "chapter/6/crossheading/vans-reductions-of-cash-equivalent",
      "kind": "crossheading",
      "number": null,
      "heading": "Vans: reductions of cash equivalent",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/156",
      "kind": "section",
      "number": "156",
      "heading": "Meaning of “shared van”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-156",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/6/crossheading/vans-reductions-of-cash-equivalent"
    },
    {
      "path": "part/3/chapter/6/crossheading/vans-value-of-exclusive-availability",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduction of cash equivalent where van is shared",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/157",
      "kind": "section",
      "number": "157",
      "heading": "Reduction of cash equivalent where van is shared",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-157",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/vans-value-of-exclusive-availability"
    },
    {
      "path": "chapter/6/crossheading/reduction-for-payments-for-private-use",
      "kind": "crossheading",
      "number": null,
      "heading": "Reduction for payments for private use",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/158",
      "kind": "section",
      "number": "158",
      "heading": "Reduction for payments for private use",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-158",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "chapter/6/crossheading/reduction-for-payments-for-private-use"
    },
    {
      "path": "section/158A",
      "kind": "section",
      "number": "158A",
      "heading": "Van provided pursuant to optional remuneration arrangements: private use",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-158A",
      "extent": null,
      "status": null,
      "parent": "chapter/6/crossheading/reduction-for-payments-for-private-use"
    },
    {
      "path": "chapter/6/crossheading/modification-of-provisions-where-van-temporarily-replaced",
      "kind": "crossheading",
      "number": null,
      "heading": "Modification of provisions where van temporarily replaced",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/159",
      "kind": "section",
      "number": "159",
      "heading": "Modification of provisions where van temporarily replaced",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-159",
      "extent": null,
      "status": null,
      "parent": "chapter/6/crossheading/modification-of-provisions-where-van-temporarily-replaced"
    },
    {
      "path": "part/3/chapter/6/crossheading/vans-value-of-shared-availability",
      "kind": "crossheading",
      "number": null,
      "heading": "Van fuel: benefit treated as earnings",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/160",
      "kind": "section",
      "number": "160",
      "heading": "Benefit of van fuel treated as earnings",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-160",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/vans-value-of-shared-availability"
    },
    {
      "path": "section/160A",
      "kind": "section",
      "number": "160A",
      "heading": "Benefit of van fuel treated as earnings: optional remuneration arrangements",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-160A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6/crossheading/vans-value-of-shared-availability"
    },
    {
      "path": "section/161",
      "kind": "section",
      "number": "161",
      "heading": "Van fuel: the cash equivalent",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-161",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/vans-value-of-shared-availability"
    },
    {
      "path": "section/162",
      "kind": "section",
      "number": "162",
      "heading": "Van fuel: nil cash equivalent",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-162",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/vans-value-of-shared-availability"
    },
    {
      "path": "section/163",
      "kind": "section",
      "number": "163",
      "heading": "Van fuel: proportionate reduction of cash equivalent",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-163",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/vans-value-of-shared-availability"
    },
    {
      "path": "section/164",
      "kind": "section",
      "number": "164",
      "heading": "Van fuel: reduction of cash equivalent",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-164",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6/crossheading/vans-value-of-shared-availability"
    },
    {
      "path": "part/3/chapter/6/crossheading/cars-and-vans-exceptions",
      "kind": "crossheading",
      "number": null,
      "heading": "Cars and vans: exceptions",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/167",
      "kind": "section",
      "number": "167",
      "heading": "Pooled cars",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-167",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6/crossheading/cars-and-vans-exceptions"
    },
    {
      "path": "section/168",
      "kind": "section",
      "number": "168",
      "heading": "Pooled vans",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-168",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6/crossheading/cars-and-vans-exceptions"
    },
    {
      "path": "section/169",
      "kind": "section",
      "number": "169",
      "heading": "Car available to more than one member of family or household employed by same employer",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-169",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/cars-and-vans-exceptions"
    },
    {
      "path": "section/169A",
      "kind": "section",
      "number": "169A",
      "heading": "Van available to more than one member of family or household employed by same employer",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-169A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/cars-and-vans-exceptions"
    },
    {
      "path": "part/3/chapter/6/crossheading/orders",
      "kind": "crossheading",
      "number": null,
      "heading": "Orders",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/170",
      "kind": "section",
      "number": "170",
      "heading": "Orders etc. relating to this Chapter",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-170",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/orders"
    },
    {
      "path": "part/3/chapter/6/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6"
    },
    {
      "path": "section/171",
      "kind": "section",
      "number": "171",
      "heading": "Minor definitions: general",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-171",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/6/crossheading/supplementary"
    },
    {
      "path": "section/172",
      "kind": "section",
      "number": "172",
      "heading": "Minor definitions: equipment to enable a disabled person to use a car",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-172",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/6/crossheading/supplementary"
    },
    {
      "path": "part/3/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "Taxable benefits: loans",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "part/3/chapter/7/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/7"
    },
    {
      "path": "section/173",
      "kind": "section",
      "number": "173",
      "heading": "Loans to which this Chapter applies",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-173",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/7/crossheading/introduction"
    },
    {
      "path": "section/173A",
      "kind": "section",
      "number": "173A",
      "heading": "Alternative finance arrangements",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-173A",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/7/crossheading/introduction"
    },
    {
      "path": "section/174",
      "kind": "section",
      "number": "174",
      "heading": "Employment-related loans",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-174",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/7/crossheading/introduction"
    },
    {
      "path": "part/3/chapter/7/crossheading/benefit-of-taxable-cheap-loan-treated-as-earnings",
      "kind": "crossheading",
      "number": null,
      "heading": "Benefit of taxable cheap loan treated as earnings",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/7"
    },
    {
      "path": "section/175",
      "kind": "section",
      "number": "175",
      "heading": "Benefit of taxable cheap loan treated as earnings",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-175",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/7/crossheading/benefit-of-taxable-cheap-loan-treated-as-earnings"
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      "extent": null,
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      "parent": "part/3/chapter/7/crossheading/benefit-of-taxable-cheap-loan-treated-as-earnings"
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      "kind": "section",
      "number": "176",
      "heading": "Exception for loans on ordinary commercial terms",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-176",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/7/crossheading/benefit-of-taxable-cheap-loan-treated-as-earnings"
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      "path": "section/177",
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      "heading": "Exceptions for loans at fixed rate of interest",
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      "extent": null,
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      "path": "section/178",
      "kind": "section",
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      "heading": "Exception for loans where interest qualifies for tax relief",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/7/crossheading/benefit-of-taxable-cheap-loan-treated-as-earnings"
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      "path": "section/179",
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      "heading": "Exception for certain advances for necessary expenses",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/7/crossheading/benefit-of-taxable-cheap-loan-treated-as-earnings"
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      "path": "section/180",
      "kind": "section",
      "number": "180",
      "heading": "Threshold for benefit of loan to be treated as earnings",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-180",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/7/crossheading/benefit-of-taxable-cheap-loan-treated-as-earnings"
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      "path": "part/3/chapter/7/crossheading/calculation-of-amount-of-interest-at-official-rate",
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      "url": null,
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      "path": "section/181",
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      "heading": "The official rate of interest",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-181",
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      "status": null,
      "parent": "part/3/chapter/7/crossheading/calculation-of-amount-of-interest-at-official-rate"
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      "path": "section/182",
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      "heading": "Normal method of calculation: averaging",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-182",
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      "heading": "Alternative method of calculation",
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      "status": null,
      "parent": "part/3/chapter/7/crossheading/calculation-of-amount-of-interest-at-official-rate"
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      "path": "part/3/chapter/7/crossheading/supplementary-provisions-relating-to-taxable-cheap-loans",
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      "path": "section/184",
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      "number": "184",
      "heading": "Interest treated as paid",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/3/chapter/7/crossheading/supplementary-provisions-relating-to-taxable-cheap-loans"
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      "path": "section/185",
      "kind": "section",
      "number": "185",
      "heading": "Apportionment of cash equivalent in case of joint loan etc.",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-185",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/7/crossheading/supplementary-provisions-relating-to-taxable-cheap-loans"
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      "path": "section/186",
      "kind": "section",
      "number": "186",
      "heading": "Replacement loans",
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      "status": null,
      "parent": "part/3/chapter/7/crossheading/supplementary-provisions-relating-to-taxable-cheap-loans"
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      "path": "section/187",
      "kind": "section",
      "number": "187",
      "heading": "Aggregation of loans by close company to director",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-187",
      "extent": null,
      "status": null,
      "parent": "part/3/chapter/7/crossheading/supplementary-provisions-relating-to-taxable-cheap-loans"
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      "path": "part/3/chapter/7/crossheading/loan-released-or-written-off",
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      "path": "section/188",
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      "heading": "Loan released or written off: amount treated as earnings",
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      "extent": "E+W+S+N.I.",
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      "path": "section/189",
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      "number": "189",
      "heading": "Exception where double charge",
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      "parent": "part/3/chapter/7/crossheading/loan-released-or-written-off"
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      "path": "part/3/chapter/7/crossheading/general-supplementary-provisions",
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      "path": "section/190",
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      "heading": "Exclusion of charge after death of employee",
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      "path": "section/191",
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      "path": "part/3/chapter/8",
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      "number": "8",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "part/3/chapter/8/crossheading/introduction",
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      "path": "section/192",
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      "heading": "Application of this Chapter",
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      "path": "part/3/chapter/8/crossheading/acquisition-of-shares-for-less-than-market-value",
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      "path": "section/193",
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      "path": "section/194",
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      "path": "section/195",
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      "path": "part/3/chapter/8/crossheading/supplementary-provisions",
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      "path": "section/196",
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      "heading": "Effects on other income tax charges",
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      "path": "section/197",
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      "number": "197",
      "heading": "Minor definitions",
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      "path": "section/198",
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      "heading": "Shares to which this Chapter applies",
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      "path": "section/199",
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      "path": "part/3/chapter/10",
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      "path": "part/3/chapter/10/crossheading/introduction",
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      "path": "section/201",
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    {
      "path": "part/3/chapter/10/crossheading/cash-equivalent-of-benefit-treated-as-earnings",
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      "path": "section/203",
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      "path": "section/204",
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      "path": "section/207",
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      "path": "section/209",
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      "path": "section/210",
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      "path": "part/3/chapter/10/crossheading/special-rules-for-scholarships",
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      "path": "section/211",
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      "extent": null,
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      "path": "section/214",
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      "path": "section/215",
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      "heading": "Limitation of exemption for scholarship income in section 776(1) of ITTOIA 2005",
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      "heading": "Section 312B: the trading requirement",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-312D",
      "extent": null,
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      "path": "section/312E",
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      "path": "section/312F",
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      "path": "section/312G",
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      "heading": "“Service company”",
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      "path": "section/312H",
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      "path": "section/312I",
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      "path": "part/4/chapter/11",
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      "path": "part/4/chapter/11/crossheading/living-accommodation",
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      "path": "section/313",
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      "path": "section/314",
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      "path": "part/4/chapter/11/crossheading/workplace-meals",
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      "path": "section/317",
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      "path": "part/4/chapter/11/crossheading/childcare",
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      "path": "section/318",
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      "path": "section/318A",
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      "path": "section/318AZA",
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      "heading": "Meaning of “eligible employee”",
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      "path": "section/318AA",
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      "path": "part/4/chapter/11/crossheading/telephones-and-computer-equipment",
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      "path": "section/319",
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      "path": "section/320",
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      "path": "chapter/11/crossheading/eye-tests-and-special-corrective-appliances",
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      "path": "section/320A",
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      "path": "chapter/11/crossheading/healthscreening-and-medical-checkups",
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      "path": "chapter/11/crossheading/recommended-medical-treatment",
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      "path": "chapter/11/crossheading/flu-vaccinations",
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      "path": "section/320D",
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      "path": "part/4/chapter/11/crossheading/awards-and-gifts",
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      "path": "section/321",
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      "path": "section/323",
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      "path": "section/323A",
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      "path": "part/4/chapter/11/crossheading/overseas-medical-treatment",
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      "path": "part/4/chapter/11/crossheading/expenses-incidental-to-sale-etc-of-asset",
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      "path": "chapter/11/crossheading/employee-shareholder-agreements",
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      "path": "part/5",
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      "path": "part/5/chapter/1",
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      "path": "section/329",
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      "path": "section/330",
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      "heading": "Prevention of double deductions",
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      "path": "section/331",
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      "path": "part/5/chapter/2",
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      "heading": "Exception for death or disability payments and benefits",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-406",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/exceptions-and-reductions"
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      "path": "section/407",
      "kind": "section",
      "number": "407",
      "heading": "Exception for payments and benefits under tax-exempt pension schemes",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-407",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/exceptions-and-reductions"
    },
    {
      "path": "section/408",
      "kind": "section",
      "number": "408",
      "heading": "Exception for contributions to registered pension schemes",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-408",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/exceptions-and-reductions"
    },
    {
      "path": "section/409",
      "kind": "section",
      "number": "409",
      "heading": "Exception for payments and benefits in respect of certain legal expenses etc and indemnity insurance",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-409",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/exceptions-and-reductions"
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      "path": "section/410",
      "kind": "section",
      "number": "410",
      "heading": "Exception for payments and benefits in respect of certain legal expenses etc and indemnity insurance: individual deceased",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-410",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/exceptions-and-reductions"
    },
    {
      "path": "section/411",
      "kind": "section",
      "number": "411",
      "heading": "Exception for payments and benefits for forces",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-411",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/exceptions-and-reductions"
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      "path": "section/412",
      "kind": "section",
      "number": "412",
      "heading": "Exception for payments and benefits provided by foreign governments etc.",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-412",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/exceptions-and-reductions"
    },
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      "path": "section/413",
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      "number": "413",
      "heading": "Exception in certain cases of foreign service",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-413",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/exceptions-and-reductions"
    },
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      "path": "section/413A",
      "kind": "section",
      "number": "413A",
      "heading": "Exception for payment of certain legal costs",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-413A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/exceptions-and-reductions"
    },
    {
      "path": "section/414",
      "kind": "section",
      "number": "414",
      "heading": "Reduction in other cases of foreign service",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-414",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/6/chapter/3/crossheading/exceptions-and-reductions"
    },
    {
      "path": "section/414A",
      "kind": "section",
      "number": "414A",
      "heading": "Exception for payments and benefits under section 615(3) schemes",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-414A",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/exceptions-and-reductions"
    },
    {
      "path": "section/414B",
      "kind": "section",
      "number": "414B",
      "heading": "Exception in certain cases of foreign service as seafarer",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-414B",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/exceptions-and-reductions"
    },
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      "path": "section/414C",
      "kind": "section",
      "number": "414C",
      "heading": "Reduction in other cases of foreign service as seafarer",
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      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/exceptions-and-reductions"
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    {
      "path": "part/6/chapter/3/crossheading/general-and-supplementary-provisions",
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    },
    {
      "path": "section/415",
      "kind": "section",
      "number": "415",
      "heading": "Valuation of benefits",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-415",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/general-and-supplementary-provisions"
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    {
      "path": "section/416",
      "kind": "section",
      "number": "416",
      "heading": "Notional interest treated as paid if amount charged for beneficial loan",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-416",
      "extent": null,
      "status": null,
      "parent": "part/6/chapter/3/crossheading/general-and-supplementary-provisions"
    },
    {
      "path": "part/7",
      "kind": "part",
      "number": "7",
      "heading": "Employment income: income and exemptions relating to securities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/7/chapter/1",
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      "number": "1",
      "heading": "Introduction",
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      "extent": null,
      "status": null,
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    {
      "path": "part/7/chapter/1/crossheading/general",
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      "heading": "General",
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      "parent": "part/7/chapter/1"
    },
    {
      "path": "section/417",
      "kind": "section",
      "number": "417",
      "heading": "Scope of Part 7",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-417",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/1/crossheading/general"
    },
    {
      "path": "section/418",
      "kind": "section",
      "number": "418",
      "heading": "Other related provisions",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-418",
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      "status": null,
      "parent": "part/7/chapter/1/crossheading/general"
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    {
      "path": "section/419",
      "kind": "section",
      "number": "419",
      "heading": "Negative amounts treated as nil",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-419",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/general"
    },
    {
      "path": "part/7/chapter/1/crossheading/interpretation-of-chapters-1-to-5",
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      "number": null,
      "heading": "Interpretation of Chapters 1 to 5",
      "url": null,
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      "parent": "part/7/chapter/1"
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    {
      "path": "section/420",
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      "number": "420",
      "heading": "Meaning of “securities” etc",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-420",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/1/crossheading/interpretation-of-chapters-1-to-5"
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    {
      "path": "section/421",
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      "number": "421",
      "heading": "Meaning of “market value” etc",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-421",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/interpretation-of-chapters-1-to-5"
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    {
      "path": "section/421A",
      "kind": "section",
      "number": "421A",
      "heading": "Meaning of “consideration”",
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      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/interpretation-of-chapters-1-to-5"
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    {
      "path": "part/7/chapter/1/crossheading/application-of-chapters-2-to-4",
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      "number": null,
      "heading": "Application of Chapters 2 to 4A",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/1"
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    {
      "path": "section/421B",
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      "number": "421B",
      "heading": "Application of Chapters 2 to 4A",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/1/crossheading/application-of-chapters-2-to-4"
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      "path": "section/421C",
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      "number": "421C",
      "heading": "Associated persons",
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      "status": null,
      "parent": "part/7/chapter/1/crossheading/application-of-chapters-2-to-4"
    },
    {
      "path": "section/421D",
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      "number": "421D",
      "heading": "Replacement and additional securities and changes in interests",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/1/crossheading/application-of-chapters-2-to-4"
    },
    {
      "path": "section/421E",
      "kind": "section",
      "number": "421E",
      "heading": "Exclusions: residence etc",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-421E",
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      "parent": "part/7/chapter/1/crossheading/application-of-chapters-2-to-4"
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    {
      "path": "section/421F",
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      "number": "421F",
      "heading": "Exclusions: public offers",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/1/crossheading/application-of-chapters-2-to-4"
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      "path": "section/421G",
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      "number": "421G",
      "heading": "Exclusions: approved plan or scheme securities",
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      "parent": "part/7/chapter/1/crossheading/application-of-chapters-2-to-4"
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      "path": "section/421H",
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      "number": "421H",
      "heading": "Meaning of “employee-controlled” etc",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/1/crossheading/application-of-chapters-2-to-4"
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      "path": "section/421I",
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      "number": "421I",
      "heading": "Consideration for acquisition of employment-related securities",
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      "extent": null,
      "status": null,
      "parent": "part/7/chapter/1/crossheading/application-of-chapters-2-to-4"
    },
    {
      "path": "part/7/chapter/1/crossheading/information",
      "kind": "crossheading",
      "number": null,
      "heading": "Information",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/7/chapter/1"
    },
    {
      "path": "section/421J",
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      "number": "421J",
      "heading": "Duty to provide information",
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    {
      "path": "section/421JA",
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      "number": "421JA",
      "heading": "Annual returns",
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      "extent": null,
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      "parent": "part/7/chapter/1/crossheading/information"
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      "path": "section/421JB",
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      "number": "421JB",
      "heading": "Returns to be given electronically",
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      "extent": null,
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      "parent": "part/7/chapter/1/crossheading/information"
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      "path": "section/421JC",
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      "number": "421JC",
      "heading": "Penalties for late returns",
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      "path": "section/421JD",
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      "extent": null,
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    {
      "path": "section/421JE",
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      "number": "421JE",
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      "path": "section/421JF",
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      "number": "421JF",
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      "path": "section/421K",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/1/crossheading/information"
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    {
      "path": "section/421L",
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      "number": "421L",
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      "status": null,
      "parent": "part/7/chapter/1/crossheading/information"
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    {
      "path": "part/7/chapter/2",
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      "heading": "Restricted securities",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "part/7/chapter/2/crossheading/introduction",
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    {
      "path": "section/422",
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      "path": "section/423",
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      "heading": "“Restricted securities” and “restricted interest in securities”",
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      "path": "section/424",
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    {
      "path": "part/7/chapter/2/crossheading/tax-exemption-on-acquisition",
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    {
      "path": "section/425",
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      "heading": "No charge in respect of acquisition in certain cases",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "part/7/chapter/2/crossheading/tax-charge-on-postacquisition-chargeable-events",
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      "path": "section/426",
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      "path": "section/427",
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      "path": "section/428",
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      "status": null,
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      "path": "section/428A",
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      "number": "428A",
      "heading": "Relief for secondary Class 1 contributions met by employee",
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      "extent": null,
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      "path": "section/429",
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      "number": "429",
      "heading": "Case outside charge under section 426",
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      "path": "section/430",
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      "number": "430",
      "heading": "Election for outstanding restrictions to be ignored",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-430",
      "extent": "E+W+S+N.I.",
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      "path": "section/430A",
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      "number": "430A",
      "heading": "Application of this Chapter where securities exchanged for further securities",
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      "extent": null,
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      "path": "section/431",
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      "number": "431",
      "heading": "Election for full or partial disapplication of this Chapter",
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      "extent": "E+W+S+N.I.",
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      "path": "section/431A",
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      "number": "431A",
      "heading": "Shares under tax advantaged plan or scheme",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-431A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/2/crossheading/tax-charge-on-postacquisition-chargeable-events"
    },
    {
      "path": "section/431B",
      "kind": "section",
      "number": "431B",
      "heading": "Securities acquired for purpose of avoidance",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-431B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/2/crossheading/tax-charge-on-postacquisition-chargeable-events"
    },
    {
      "path": "section/432",
      "kind": "section",
      "number": "432",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-432",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/2/crossheading/tax-charge-on-postacquisition-chargeable-events"
    },
    {
      "path": "part/7/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Convertible securities",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/7/chapter/3/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "section/435",
      "kind": "section",
      "number": "435",
      "heading": "Application of this Chapter",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-435",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3/crossheading/introduction"
    },
    {
      "path": "section/436",
      "kind": "section",
      "number": "436",
      "heading": "“Convertible securities”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-436",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3/crossheading/introduction"
    },
    {
      "path": "part/7/chapter/3/crossheading/tax-relief-on-acquisition",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax relief on acquisition",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "section/437",
      "kind": "section",
      "number": "437",
      "heading": "Adjustment of charge",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-437",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3/crossheading/tax-relief-on-acquisition"
    },
    {
      "path": "part/7/chapter/3/crossheading/tax-charge-on-postacquisition-chargeable-events",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax charge on post-acquisition chargeable events",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "section/438",
      "kind": "section",
      "number": "438",
      "heading": "Charge on occurrence of chargeable event",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-438",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3/crossheading/tax-charge-on-postacquisition-chargeable-events"
    },
    {
      "path": "section/439",
      "kind": "section",
      "number": "439",
      "heading": "Chargeable events",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-439",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3/crossheading/tax-charge-on-postacquisition-chargeable-events"
    },
    {
      "path": "section/440",
      "kind": "section",
      "number": "440",
      "heading": "Amount of charge",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-440",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3/crossheading/tax-charge-on-postacquisition-chargeable-events"
    },
    {
      "path": "section/441",
      "kind": "section",
      "number": "441",
      "heading": "Amount of gain realised on occurrence of chargeable event",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-441",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3/crossheading/tax-charge-on-postacquisition-chargeable-events"
    },
    {
      "path": "section/442",
      "kind": "section",
      "number": "442",
      "heading": "Amount of consideration given for entitlement to convert",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-442",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3/crossheading/tax-charge-on-postacquisition-chargeable-events"
    },
    {
      "path": "section/442A",
      "kind": "section",
      "number": "442A",
      "heading": "Relief for secondary Class 1 contributions met by employee",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-442A",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3/crossheading/tax-charge-on-postacquisition-chargeable-events"
    },
    {
      "path": "section/443",
      "kind": "section",
      "number": "443",
      "heading": "Case outside charge under section 438",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-443",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3/crossheading/tax-charge-on-postacquisition-chargeable-events"
    },
    {
      "path": "part/7/chapter/3/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3"
    },
    {
      "path": "section/444",
      "kind": "section",
      "number": "444",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-444",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3/crossheading/supplementary"
    },
    {
      "path": "part/7/chapter/3A",
      "kind": "chapter",
      "number": "3A",
      "heading": "Securities with artificially depressed market value",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/7/chapter/3A/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3A"
    },
    {
      "path": "section/446A",
      "kind": "section",
      "number": "446A",
      "heading": "Application of this Chapter",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3A/crossheading/introduction"
    },
    {
      "path": "part/7/chapter/3A/crossheading/tax-charge-on-acquisition",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax charge on acquisition",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3A"
    },
    {
      "path": "section/446B",
      "kind": "section",
      "number": "446B",
      "heading": "Charge on acquisition",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3A/crossheading/tax-charge-on-acquisition"
    },
    {
      "path": "section/446C",
      "kind": "section",
      "number": "446C",
      "heading": "Amount of charge",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446C",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3A/crossheading/tax-charge-on-acquisition"
    },
    {
      "path": "section/446D",
      "kind": "section",
      "number": "446D",
      "heading": "Restricted securities and convertible securities",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446D",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3A/crossheading/tax-charge-on-acquisition"
    },
    {
      "path": "part/7/chapter/3A/crossheading/other-tax-charges",
      "kind": "crossheading",
      "number": null,
      "heading": "Other tax charges",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3A"
    },
    {
      "path": "section/446E",
      "kind": "section",
      "number": "446E",
      "heading": "Charge on restricted securities",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446E",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3A/crossheading/other-tax-charges"
    },
    {
      "path": "section/446F",
      "kind": "section",
      "number": "446F",
      "heading": "Adjustment of market value: conditional interests",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446F",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3A/crossheading/other-tax-charges"
    },
    {
      "path": "section/446G",
      "kind": "section",
      "number": "446G",
      "heading": "Adjustment of market value: consideration for entitlement to convert",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446G",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3A/crossheading/other-tax-charges"
    },
    {
      "path": "section/446H",
      "kind": "section",
      "number": "446H",
      "heading": "Adjustment of market value: charge on conversion",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446H",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3A/crossheading/other-tax-charges"
    },
    {
      "path": "section/446I",
      "kind": "section",
      "number": "446I",
      "heading": "Adjustment of consideration or benefit received",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446I",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3A/crossheading/other-tax-charges"
    },
    {
      "path": "section/446IA",
      "kind": "section",
      "number": "446IA",
      "heading": "Disapplication of exceptions from charges",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446IA",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3A/crossheading/other-tax-charges"
    },
    {
      "path": "part/7/chapter/3A/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3A"
    },
    {
      "path": "section/446J",
      "kind": "section",
      "number": "446J",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446J",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3A/crossheading/supplementary"
    },
    {
      "path": "part/7/chapter/3B",
      "kind": "chapter",
      "number": "3B",
      "heading": "Securities with artificially enhanced market value",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/7/chapter/3B/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3B"
    },
    {
      "path": "section/446K",
      "kind": "section",
      "number": "446K",
      "heading": "Application of this Chapter",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446K",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3B/crossheading/introduction"
    },
    {
      "path": "part/7/chapter/3B/crossheading/charge-on-noncommercial-increases",
      "kind": "crossheading",
      "number": null,
      "heading": "Charge on non-commercial increases",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3B"
    },
    {
      "path": "section/446L",
      "kind": "section",
      "number": "446L",
      "heading": "Charge on non-commercial increases",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446L",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3B/crossheading/charge-on-noncommercial-increases"
    },
    {
      "path": "section/446M",
      "kind": "section",
      "number": "446M",
      "heading": "Securities subject to restriction on valuation date",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446M",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3B/crossheading/charge-on-noncommercial-increases"
    },
    {
      "path": "section/446N",
      "kind": "section",
      "number": "446N",
      "heading": "Securities subject to restriction during relevant period",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446N",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3B/crossheading/charge-on-noncommercial-increases"
    },
    {
      "path": "section/446NA",
      "kind": "section",
      "number": "446NA",
      "heading": "Disapplication of exceptions from charges",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446NA",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3B/crossheading/charge-on-noncommercial-increases"
    },
    {
      "path": "part/7/chapter/3B/crossheading/supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3B"
    },
    {
      "path": "section/446O",
      "kind": "section",
      "number": "446O",
      "heading": "“Relevant period” and “valuation date”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446O",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3B/crossheading/supplementary"
    },
    {
      "path": "section/446P",
      "kind": "section",
      "number": "446P",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446P",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3B/crossheading/supplementary"
    },
    {
      "path": "part/7/chapter/3C",
      "kind": "chapter",
      "number": "3C",
      "heading": "Securities acquired for less than market value",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/446Q",
      "kind": "section",
      "number": "446Q",
      "heading": "Application of this Chapter",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446Q",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3C"
    },
    {
      "path": "section/446R",
      "kind": "section",
      "number": "446R",
      "heading": "Case outside this Chapter",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446R",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3C"
    },
    {
      "path": "section/446S",
      "kind": "section",
      "number": "446S",
      "heading": "Notional loan",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446S",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3C"
    },
    {
      "path": "section/446T",
      "kind": "section",
      "number": "446T",
      "heading": "Amount of notional loan",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446T",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3C"
    },
    {
      "path": "section/446U",
      "kind": "section",
      "number": "446U",
      "heading": "Discharge of notional loan",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446U",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3C"
    },
    {
      "path": "section/446UA",
      "kind": "section",
      "number": "446UA",
      "heading": "Pre-acquisition avoidance cases",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446UA",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3C"
    },
    {
      "path": "section/446V",
      "kind": "section",
      "number": "446V",
      "heading": "Chapter to be additional to other income tax charges",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446V",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/3C"
    },
    {
      "path": "section/446W",
      "kind": "section",
      "number": "446W",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446W",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3C"
    },
    {
      "path": "part/7/chapter/3D",
      "kind": "chapter",
      "number": "3D",
      "heading": "Securities disposed of for more than market value",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/446X",
      "kind": "section",
      "number": "446X",
      "heading": "Application of this Chapter",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446X",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3D"
    },
    {
      "path": "section/446Y",
      "kind": "section",
      "number": "446Y",
      "heading": "Amount treated as income",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446Y",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3D"
    },
    {
      "path": "section/446Z",
      "kind": "section",
      "number": "446Z",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-446Z",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/3D"
    },
    {
      "path": "part/7/chapter/4",
      "kind": "chapter",
      "number": "4",
      "heading": "Post-acquisition benefits from securities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "section/447",
      "kind": "section",
      "number": "447",
      "heading": "Charge on other chargeable benefits from securities",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-447",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "section/448",
      "kind": "section",
      "number": "448",
      "heading": "Amount of charge",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-448",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "section/449",
      "kind": "section",
      "number": "449",
      "heading": "Case outside this Chapter",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-449",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "section/450",
      "kind": "section",
      "number": "450",
      "heading": "Definitions",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-450",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "part/7/chapter/4/crossheading/tax-charge-where-restrictions-or-rights-varied",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax charge where restrictions or rights varied",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/4"
    },
    {
      "path": "section/451",
      "kind": "section",
      "number": "451",
      "heading": "Amount of charge",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-451",
      "extent": null,
      "status": "repealed",
      "parent": "part/7/chapter/4/crossheading/tax-charge-where-restrictions-or-rights-varied"
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      "path": "section/452",
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      "path": "part/7/chapter/4/crossheading/tax-charge-on-increase-in-value-of-shares-of-dependent-subsidiaries",
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      "url": null,
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      "path": "section/453",
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      "heading": "Charge on increase in value of shares of dependent subsidiary",
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      "parent": "part/7/chapter/4/crossheading/tax-charge-on-increase-in-value-of-shares-of-dependent-subsidiaries"
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      "path": "section/454",
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      "number": "454",
      "heading": "Chargeable increases",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-454",
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      "status": "repealed",
      "parent": "part/7/chapter/4/crossheading/tax-charge-on-increase-in-value-of-shares-of-dependent-subsidiaries"
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      "path": "section/455",
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      "number": "455",
      "heading": "Amount of charge",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-455",
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      "path": "section/456",
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      "heading": "Cases outside charge under section 453",
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      "extent": null,
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      "path": "part/7/chapter/4/crossheading/tax-charge-on-other-benefits-from-shares",
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      "heading": "Tax charge on other benefits from shares",
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      "status": null,
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      "path": "section/457",
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      "heading": "Charge on other chargeable benefits from shares",
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      "path": "section/458",
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      "heading": "Chargeable benefits",
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      "path": "section/459",
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      "heading": "Amount of charge",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-459",
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      "parent": "part/7/chapter/4/crossheading/tax-charge-on-other-benefits-from-shares"
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      "path": "section/460",
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      "heading": "Cases outside charge under section 457",
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      "extent": null,
      "status": "repealed",
      "parent": "part/7/chapter/4/crossheading/tax-charge-on-other-benefits-from-shares"
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      "path": "part/7/chapter/4/crossheading/supplementary-provisions",
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      "heading": "Supplementary provisions",
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      "status": null,
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      "path": "section/461",
      "kind": "section",
      "number": "461",
      "heading": "Related acquisitions of additional shares",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-461",
      "extent": null,
      "status": "repealed",
      "parent": "part/7/chapter/4/crossheading/supplementary-provisions"
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      "path": "section/462",
      "kind": "section",
      "number": "462",
      "heading": "Company reorganisations etc.",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-462",
      "extent": null,
      "status": "repealed",
      "parent": "part/7/chapter/4/crossheading/supplementary-provisions"
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      "path": "section/463",
      "kind": "section",
      "number": "463",
      "heading": "Disposals of shares to connected persons etc. ignored",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-463",
      "extent": null,
      "status": "repealed",
      "parent": "part/7/chapter/4/crossheading/supplementary-provisions"
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      "path": "section/464",
      "kind": "section",
      "number": "464",
      "heading": "Application to interests in shares",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-464",
      "extent": null,
      "status": "repealed",
      "parent": "part/7/chapter/4/crossheading/supplementary-provisions"
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      "path": "section/465",
      "kind": "section",
      "number": "465",
      "heading": "Duty to notify acquisitions of shares or interests in shares",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-465",
      "extent": null,
      "status": "repealed",
      "parent": "part/7/chapter/4/crossheading/supplementary-provisions"
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      "path": "section/466",
      "kind": "section",
      "number": "466",
      "heading": "Duty to notify chargeable events and chargeable benefits",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-466",
      "extent": null,
      "status": "repealed",
      "parent": "part/7/chapter/4/crossheading/supplementary-provisions"
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      "path": "part/7/chapter/4/crossheading/interpretation",
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      "path": "section/467",
      "kind": "section",
      "number": "467",
      "heading": "Meaning of “dependent subsidiary”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-467",
      "extent": null,
      "status": "repealed",
      "parent": "part/7/chapter/4/crossheading/interpretation"
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      "path": "section/468",
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      "number": "468",
      "heading": "Meaning of “employee-controlled”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-468",
      "extent": null,
      "status": "repealed",
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      "path": "section/469",
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      "number": "469",
      "heading": "Shares “held by outside shareholders”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-469",
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      "path": "section/470",
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      "heading": "Minor definitions",
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      "path": "part/7/chapter/4A",
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      "extent": "E+W+S+N.I.",
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      "path": "part/7/chapter/4A/crossheading/introduction",
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      "path": "section/451n1",
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      "number": "451",
      "heading": "Application of this Chapter",
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      "status": null,
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      "path": "part/7/chapter/4A/crossheading/tax-relief-on-acquisition",
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      "heading": "Tax relief on acquisition",
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      "path": "section/452n1",
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      "heading": "Market value on acquisition",
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      "path": "part/7/chapter/4A/crossheading/tax-relief-following-acquisition",
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      "path": "section/453n1",
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      "number": "453",
      "heading": "Taxable amount under Chapter 4",
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      "extent": "E+W+S+N.I.",
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      "path": "part/7/chapter/4A/crossheading/disapplication-of-chapters-2-and-3b",
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      "path": "section/455n1",
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      "path": "part/7/chapter/4A/crossheading/supplementary",
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      "path": "section/456n1",
      "kind": "section",
      "number": "456",
      "heading": "Meaning of “intellectual property” and “transfer”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-456n1",
      "extent": "E+W+S+N.I.",
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      "path": "section/457n1",
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      "extent": "E+W+S+N.I.",
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      "path": "section/458n1",
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      "path": "section/459n1",
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      "heading": "Transfer of intellectual property by controlled company",
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      "path": "section/460n1",
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      "status": null,
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      "path": "part/7/chapter/5",
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      "heading": "Securities options",
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      "extent": "E+W+S+N.I.",
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      "path": "part/7/chapter/5/crossheading/introduction",
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      "path": "section/471",
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      "number": "471",
      "heading": "Options to which this Chapter applies",
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      "extent": null,
      "status": null,
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      "path": "section/472",
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      "number": "472",
      "heading": "Associated persons",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-472",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/5/crossheading/introduction"
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      "path": "section/473",
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      "number": "473",
      "heading": "Introduction to taxation of securities options",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-473",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/474",
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      "heading": "Cases where this Chapter does not apply",
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      "parent": "part/7/chapter/5/crossheading/introduction"
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      "path": "part/7/chapter/5/crossheading/tax-relief-on-acquisition-of-option",
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      "heading": "Tax relief on acquisition of option",
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      "path": "section/475",
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      "heading": "No charge in respect of acquisition of option",
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      "extent": "E+W+S+N.I.",
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      "path": "part/7/chapter/5/crossheading/tax-charge-on-postacquisition-chargeable-events",
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      "heading": "Tax charge on post-acquisition chargeable events",
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      "path": "section/476",
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      "heading": "Charge on occurrence of chargeable event",
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      "path": "section/477",
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      "number": "477",
      "heading": "Chargeable events",
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      "status": null,
      "parent": "part/7/chapter/5/crossheading/tax-charge-on-postacquisition-chargeable-events"
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      "path": "section/478",
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      "heading": "Amount of charge",
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      "status": null,
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      "path": "section/479",
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      "number": "479",
      "heading": "Amount of gain realised on occurrence of chargeable event",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-479",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/480",
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      "number": "480",
      "heading": "Deductible amounts",
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      "status": null,
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      "path": "section/481",
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      "number": "481",
      "heading": "Relief for secondary Class 1 contributions met by employee",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/482",
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      "number": "482",
      "heading": "Relief for special contribution met by employee",
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      "extent": "E+W+S+N.I.",
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      "path": "section/483",
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      "number": "483",
      "heading": "Application of this Chapter where option exchanged for another",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-483",
      "extent": null,
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      "path": "section/484",
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      "number": "484",
      "heading": "Definitions",
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      "path": "part/7/chapter/5/crossheading/supplementary-provisionsn1",
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      "path": "section/485",
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      "number": "485",
      "heading": "Application of this Chapter where share option exchanged for another",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-485",
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      "parent": "part/7/chapter/5/crossheading/supplementary-provisionsn1"
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      "path": "section/486",
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      "number": "486",
      "heading": "Duty to notify matters relating to share options",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-486",
      "extent": null,
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      "path": "section/487",
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      "number": "487",
      "heading": "Minor definitions",
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      "path": "part/7/chapter/6",
      "kind": "chapter",
      "number": "6",
      "heading": "... share incentive plans",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/7/chapter/6/crossheading/introduction",
      "kind": "crossheading",
      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/488",
      "kind": "section",
      "number": "488",
      "heading": "... Share incentive plans (SIPs)",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-488",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/introduction"
    },
    {
      "path": "part/7/chapter/6/crossheading/scope-of-tax-advantages",
      "kind": "crossheading",
      "number": null,
      "heading": "Scope of tax advantages",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/489",
      "kind": "section",
      "number": "489",
      "heading": "Operation of tax advantages in connection with Schedule 2 SIP",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-489",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/scope-of-tax-advantages"
    },
    {
      "path": "part/7/chapter/6/crossheading/tax-advantages-connected-with-award-of-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax advantages connected with award of shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/490",
      "kind": "section",
      "number": "490",
      "heading": "No charge on award or acquisition of shares: general",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-490",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/tax-advantages-connected-with-award-of-shares"
    },
    {
      "path": "section/491",
      "kind": "section",
      "number": "491",
      "heading": "No charge on award of shares as taxable benefit",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-491",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/chapter/6/crossheading/tax-advantages-connected-with-award-of-shares"
    },
    {
      "path": "section/492",
      "kind": "section",
      "number": "492",
      "heading": "No charge on partnership share money deducted from salary",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-492",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/tax-advantages-connected-with-award-of-shares"
    },
    {
      "path": "section/493",
      "kind": "section",
      "number": "493",
      "heading": "No charge on acquisition of dividend shares",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-493",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/tax-advantages-connected-with-award-of-shares"
    },
    {
      "path": "part/7/chapter/6/crossheading/tax-advantages-connected-with-holding-of-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax advantages connected with holding of shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/494",
      "kind": "section",
      "number": "494",
      "heading": "No charge on removal of restrictions applying to shares",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-494",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/chapter/6/crossheading/tax-advantages-connected-with-holding-of-shares"
    },
    {
      "path": "section/495",
      "kind": "section",
      "number": "495",
      "heading": "No charge on increase in value of shares of dependent subsidiary",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-495",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/chapter/6/crossheading/tax-advantages-connected-with-holding-of-shares"
    },
    {
      "path": "section/496",
      "kind": "section",
      "number": "496",
      "heading": "No charge on cash dividend retained for reinvestment",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-496",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/tax-advantages-connected-with-holding-of-shares"
    },
    {
      "path": "part/7/chapter/6/crossheading/tax-advantages-connected-with-shares-ceasing-to-be-subject-to-plan",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax advantages connected with shares ceasing to be subject to plan",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/497",
      "kind": "section",
      "number": "497",
      "heading": "Limitations on charges on shares ceasing to be subject to plan",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-497",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/tax-advantages-connected-with-shares-ceasing-to-be-subject-to-plan"
    },
    {
      "path": "section/498",
      "kind": "section",
      "number": "498",
      "heading": "No charge on shares ceasing to be subject to plan in certain circumstances",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-498",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/tax-advantages-connected-with-shares-ceasing-to-be-subject-to-plan"
    },
    {
      "path": "part/7/chapter/6/crossheading/tax-advantages-supplementary",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax advantages: supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/499",
      "kind": "section",
      "number": "499",
      "heading": "No charge in respect of incidental expenditure",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-499",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/tax-advantages-supplementary"
    },
    {
      "path": "part/7/chapter/6/crossheading/scope-of-tax-charges",
      "kind": "crossheading",
      "number": null,
      "heading": "Scope of tax charges",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/500",
      "kind": "section",
      "number": "500",
      "heading": "Operation of tax charges in connection with Schedule 2 SIP",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-500",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/scope-of-tax-charges"
    },
    {
      "path": "part/7/chapter/6/crossheading/charges-connected-with-holding-of-shares",
      "kind": "crossheading",
      "number": null,
      "heading": "Charges connected with holding of shares",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/501",
      "kind": "section",
      "number": "501",
      "heading": "Charge on capital receipts in respect of plan shares",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-501",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/charges-connected-with-holding-of-shares"
    },
    {
      "path": "section/502",
      "kind": "section",
      "number": "502",
      "heading": "Meaning of “capital receipt” in section 501",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-502",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/charges-connected-with-holding-of-shares"
    },
    {
      "path": "section/503",
      "kind": "section",
      "number": "503",
      "heading": "Charge on partnership share money paid over to employee",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-503",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/charges-connected-with-holding-of-shares"
    },
    {
      "path": "section/504",
      "kind": "section",
      "number": "504",
      "heading": "Charge on cancellation payments in respect of partnership share agreement",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-504",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/charges-connected-with-holding-of-shares"
    },
    {
      "path": "part/7/chapter/6/crossheading/charges-connected-with-shares-ceasing-to-be-subject-to-plan",
      "kind": "crossheading",
      "number": null,
      "heading": "Charges connected with shares ceasing to be subject to plan",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/505",
      "kind": "section",
      "number": "505",
      "heading": "Charge on free or matching shares ceasing to be subject to plan",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-505",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/charges-connected-with-shares-ceasing-to-be-subject-to-plan"
    },
    {
      "path": "section/506",
      "kind": "section",
      "number": "506",
      "heading": "Charge on partnership shares ceasing to be subject to plan",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-506",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/charges-connected-with-shares-ceasing-to-be-subject-to-plan"
    },
    {
      "path": "section/507",
      "kind": "section",
      "number": "507",
      "heading": "Charge on disposal of beneficial interest during holding period",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-507",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/charges-connected-with-shares-ceasing-to-be-subject-to-plan"
    },
    {
      "path": "section/508",
      "kind": "section",
      "number": "508",
      "heading": "Identification of shares ceasing to be subject to plan",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-508",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/charges-connected-with-shares-ceasing-to-be-subject-to-plan"
    },
    {
      "path": "part/7/chapter/6/crossheading/paye",
      "kind": "crossheading",
      "number": null,
      "heading": "PAYE",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/509",
      "kind": "section",
      "number": "509",
      "heading": "Modification of section 696 where charge on shares ceasing to be subject to plan",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-509",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/paye"
    },
    {
      "path": "section/510",
      "kind": "section",
      "number": "510",
      "heading": "Payments by trustees to employer company on shares ceasing to be subject to plan",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-510",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/paye"
    },
    {
      "path": "section/511",
      "kind": "section",
      "number": "511",
      "heading": "PAYE deductions to be made by trustees on shares ceasing to be subject to plan",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-511",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/paye"
    },
    {
      "path": "section/512",
      "kind": "section",
      "number": "512",
      "heading": "Disposal of beneficial interest by participant",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-512",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/paye"
    },
    {
      "path": "section/513",
      "kind": "section",
      "number": "513",
      "heading": "Capital receipts: payments by trustees to employer company",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-513",
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6/crossheading/paye"
    },
    {
      "path": "section/514",
      "kind": "section",
      "number": "514",
      "heading": "Capital receipts: PAYE deductions to be made by trustees",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-514",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/paye"
    },
    {
      "path": "part/7/chapter/6/crossheading/other-tax-consequences",
      "kind": "crossheading",
      "number": null,
      "heading": "Other tax consequences",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/6"
    },
    {
      "path": "section/515",
      "kind": "section",
      "number": "515",
      "heading": "Tax advantages and charges under other Acts",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-515",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/6/crossheading/other-tax-consequences"
    },
    {
      "path": "part/7/chapter/7",
      "kind": "chapter",
      "number": "7",
      "heading": "... SAYE option schemes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
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    {
      "path": "part/7/chapter/7/crossheading/introduction",
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      "number": null,
      "heading": "Introduction",
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      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7"
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    {
      "path": "section/516",
      "kind": "section",
      "number": "516",
      "heading": "... SAYE option schemes",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-516",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/7/crossheading/introduction"
    },
    {
      "path": "section/517",
      "kind": "section",
      "number": "517",
      "heading": "Share options to which this Chapter applies",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-517",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/7/crossheading/introduction"
    },
    {
      "path": "part/7/chapter/7/crossheading/tax-advantages",
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      "number": null,
      "heading": "Tax advantages",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/7"
    },
    {
      "path": "section/518",
      "kind": "section",
      "number": "518",
      "heading": "No charge in respect of receipt of option",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-518",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/chapter/7/crossheading/tax-advantages"
    },
    {
      "path": "section/519",
      "kind": "section",
      "number": "519",
      "heading": "No charge in respect of exercise of option",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-519",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/7/crossheading/tax-advantages"
    },
    {
      "path": "section/520",
      "kind": "section",
      "number": "520",
      "heading": "No charge in respect of post-acquisition benefits",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-520",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/chapter/7/crossheading/tax-advantages"
    },
    {
      "path": "part/7/chapter/8",
      "kind": "chapter",
      "number": "8",
      "heading": "... CSOP schemes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/7/chapter/8/crossheading/introduction",
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      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/8"
    },
    {
      "path": "section/521",
      "kind": "section",
      "number": "521",
      "heading": "... CSOP schemes",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-521",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/8/crossheading/introduction"
    },
    {
      "path": "section/522",
      "kind": "section",
      "number": "522",
      "heading": "Share options to which this Chapter applies",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-522",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/8/crossheading/introduction"
    },
    {
      "path": "part/7/chapter/8/crossheading/tax-advantages",
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      "number": null,
      "heading": "Tax advantages",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/8"
    },
    {
      "path": "section/523",
      "kind": "section",
      "number": "523",
      "heading": "No charge in respect of receipt of option",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-523",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/chapter/8/crossheading/tax-advantages"
    },
    {
      "path": "section/524",
      "kind": "section",
      "number": "524",
      "heading": "No charge in respect of receipt of option",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-524",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/8/crossheading/tax-advantages"
    },
    {
      "path": "section/525",
      "kind": "section",
      "number": "525",
      "heading": "No charge in respect of post-acquisition benefits",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-525",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/chapter/8/crossheading/tax-advantages"
    },
    {
      "path": "part/7/chapter/8/crossheading/tax-charge",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax charge",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/8"
    },
    {
      "path": "section/526",
      "kind": "section",
      "number": "526",
      "heading": "Charge where option granted at a discount",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-526",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/8/crossheading/tax-charge"
    },
    {
      "path": "part/7/chapter/9",
      "kind": "chapter",
      "number": "9",
      "heading": "Enterprise management incentives",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7"
    },
    {
      "path": "part/7/chapter/9/crossheading/introduction",
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      "number": null,
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/9"
    },
    {
      "path": "section/527",
      "kind": "section",
      "number": "527",
      "heading": "Enterprise management incentives: qualifying options",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-527",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7/chapter/9/crossheading/introduction"
    },
    {
      "path": "part/7/chapter/9/crossheading/tax-advantages-receipt-of-option",
      "kind": "crossheading",
      "number": null,
      "heading": "Tax advantages: receipt of option",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7/chapter/9"
    },
    {
      "path": "section/528",
      "kind": "section",
      "number": "528",
      "heading": "No charge on receipt of qualifying option",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-528",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "part/7/chapter/9/crossheading/tax-advantages-receipt-of-option"
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    {
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      "heading": "Alterations of share capital for purposes of section 536",
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      "status": null,
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      "heading": "CSOP and other options relevant for purposes of section 536",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "part/7/chapter/9/crossheading/tax-advantages-taxable-benefits",
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      "url": null,
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      "path": "section/540",
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      "heading": "No charge on acquisition of shares as taxable benefit",
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      "path": "part/7/chapter/9/crossheading/other-income-tax-consequences",
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      "path": "part/7/chapter/10",
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    {
      "path": "part/7A/chapter/1",
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      "path": "part/7A/chapter/1/crossheading/application",
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      "path": "section/554A",
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      "path": "chapter/1/crossheading/application-close-companies",
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      "path": "section/554AA",
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      "path": "section/554AB",
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      "heading": "Meaning of “relevant transaction”",
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      "path": "section/554AC",
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      "path": "section/554AD",
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      "number": "554AD",
      "heading": "Section 554AA: meaning of “director”",
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      "path": "section/554AE",
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    {
      "path": "section/554AF",
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      "path": "part/7A/chapter/1/crossheading/relevant-steps",
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      "path": "section/554B",
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      "heading": "Relevant steps: earmarking etc of sum of money or asset",
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      "path": "section/554C",
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      "heading": "Relevant steps: payment of sum, transfer of asset etc",
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      "status": null,
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      "path": "section/554D",
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    {
      "path": "part/7A/chapter/1/crossheading/exclusions",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/554E",
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      "heading": "Exclusions: steps under certain schemes etc",
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    {
      "path": "section/554F",
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      "path": "section/554G",
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      "heading": "Exclusions: transactions under employee benefit packages",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/554H",
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      "heading": "Exclusions: earmarking of deferred remuneration",
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    {
      "path": "section/554I",
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      "number": "554I",
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    {
      "path": "section/554J",
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    {
      "path": "section/554K",
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      "path": "section/554L",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/554M",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/554N",
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      "number": "554N",
      "heading": "Exclusions: other cases involving employment-related securities etc",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554N",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/1/crossheading/exclusions"
    },
    {
      "path": "section/554O",
      "kind": "section",
      "number": "554O",
      "heading": "Exclusions: employee car ownership schemes",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554O",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/1/crossheading/exclusions"
    },
    {
      "path": "section/554OA",
      "kind": "section",
      "number": "554OA",
      "heading": "Exclusions: transfer of employment-related loans",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554OA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/1/crossheading/exclusions"
    },
    {
      "path": "section/554P",
      "kind": "section",
      "number": "554P",
      "heading": "Exclusions: employment income exemptions under Part 4",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554P",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/1/crossheading/exclusions"
    },
    {
      "path": "section/554Q",
      "kind": "section",
      "number": "554Q",
      "heading": "Exclusions: income arising from earmarked sum or asset",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Q",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/1/crossheading/exclusions"
    },
    {
      "path": "section/554R",
      "kind": "section",
      "number": "554R",
      "heading": "Exclusions: acquisitions out of sums or assets",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554R",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/1/crossheading/exclusions"
    },
    {
      "path": "section/554RA",
      "kind": "section",
      "number": "554RA",
      "heading": "Exclusions: relevant repayments",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554RA",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/1/crossheading/exclusions"
    },
    {
      "path": "section/554S",
      "kind": "section",
      "number": "554S",
      "heading": "Exclusions: pension income chargeable under Part 9 etc",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554S",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/1/crossheading/exclusions"
    },
    {
      "path": "section/554T",
      "kind": "section",
      "number": "554T",
      "heading": "Exclusions: employee pension contributions",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554T",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/1/crossheading/exclusions"
    },
    {
      "path": "section/554U",
      "kind": "section",
      "number": "554U",
      "heading": "Exclusions: pre-6 April 2006 contributions to employer-financed retirement benefit schemes",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554U",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/1/crossheading/exclusions"
    },
    {
      "path": "section/554V",
      "kind": "section",
      "number": "554V",
      "heading": "Exclusions: purchases of annuities out of pension scheme rights",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554V",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/1/crossheading/exclusions"
    },
    {
      "path": "section/554W",
      "kind": "section",
      "number": "554W",
      "heading": "Exclusions: certain retirement benefits etc",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554W",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/1/crossheading/exclusions"
    },
    {
      "path": "section/554X",
      "kind": "section",
      "number": "554X",
      "heading": "Exclusions: transfers between certain foreign pension schemes",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554X",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/1/crossheading/exclusions"
    },
    {
      "path": "section/554XA",
      "kind": "section",
      "number": "554XA",
      "heading": "Exclusions: payments in respect of a tax liability",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554XA",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/1/crossheading/exclusions"
    },
    {
      "path": "section/554Y",
      "kind": "section",
      "number": "554Y",
      "heading": "Power to exclude other relevant steps",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Y",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/1/crossheading/exclusions"
    },
    {
      "path": "part/7A/chapter/1/crossheading/interpretation",
      "kind": "crossheading",
      "number": null,
      "heading": "Interpretation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/1"
    },
    {
      "path": "section/554Z",
      "kind": "section",
      "number": "554Z",
      "heading": "Interpretation: general",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/1/crossheading/interpretation"
    },
    {
      "path": "section/554Z1",
      "kind": "section",
      "number": "554Z1",
      "heading": "Interpretation: persons linked with A",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/1/crossheading/interpretation"
    },
    {
      "path": "part/7A/chapter/2",
      "kind": "chapter",
      "number": "2",
      "heading": "Treatment of relevant step for income tax purposes",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A"
    },
    {
      "path": "part/7A/chapter/2/crossheading/employment-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Employment income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/2"
    },
    {
      "path": "section/554Z2",
      "kind": "section",
      "number": "554Z2",
      "heading": "Value of relevant step to count as employment income",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/employment-income"
    },
    {
      "path": "section/554Z2A",
      "kind": "section",
      "number": "554Z2A",
      "heading": "Exception to section 554Z2(1): close companies",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z2A",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/employment-income"
    },
    {
      "path": "section/554Z3",
      "kind": "section",
      "number": "554Z3",
      "heading": "Value of relevant step",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z3",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/employment-income"
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    {
      "path": "section/554Z4",
      "kind": "section",
      "number": "554Z4",
      "heading": "Residence issues",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/employment-income"
    },
    {
      "path": "section/554Z4A",
      "kind": "section",
      "number": "554Z4A",
      "heading": "Temporary non-residents",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z4A",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/employment-income"
    },
    {
      "path": "section/554Z5",
      "kind": "section",
      "number": "554Z5",
      "heading": "Overlap with money or asset subject to earlier tax liability",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/employment-income"
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    {
      "path": "section/554Z6",
      "kind": "section",
      "number": "554Z6",
      "heading": "Overlap with certain earnings",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/employment-income"
    },
    {
      "path": "section/554Z7",
      "kind": "section",
      "number": "554Z7",
      "heading": "Exercise price of share options",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z7",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/employment-income"
    },
    {
      "path": "section/554Z8",
      "kind": "section",
      "number": "554Z8",
      "heading": "Cases where consideration given for relevant step",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/employment-income"
    },
    {
      "path": "part/7A/chapter/2/crossheading/remittance-basis",
      "kind": "crossheading",
      "number": null,
      "heading": "Remittance basis",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/2"
    },
    {
      "path": "section/554Z9",
      "kind": "section",
      "number": "554Z9",
      "heading": "Remittance basis: A did not meet section 26A requirement",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/remittance-basis"
    },
    {
      "path": "section/554Z10",
      "kind": "section",
      "number": "554Z10",
      "heading": "Remittance basis: A met section 26A requirement",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/remittance-basis"
    },
    {
      "path": "section/554Z11",
      "kind": "section",
      "number": "554Z11",
      "heading": "Remittance basis: supplementary",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/remittance-basis"
    },
    {
      "path": "section/554Z11A",
      "kind": "section",
      "number": "554Z11A",
      "heading": "Temporary non-residents",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z11A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/remittance-basis"
    },
    {
      "path": "chapter/2/crossheading/double-taxation-earlier-income-tax-liability",
      "kind": "crossheading",
      "number": null,
      "heading": "Double taxation: earlier income tax liability",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/2"
    },
    {
      "path": "section/554Z11B",
      "kind": "section",
      "number": "554Z11B",
      "heading": "Earlier income tax liability: application of section 554Z11C",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z11B",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/double-taxation-earlier-income-tax-liability"
    },
    {
      "path": "section/554Z11C",
      "kind": "section",
      "number": "554Z11C",
      "heading": "Earlier income tax liability: treatment of payments",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z11C",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/double-taxation-earlier-income-tax-liability"
    },
    {
      "path": "section/554Z11D",
      "kind": "section",
      "number": "554Z11D",
      "heading": "Earlier income tax liability: provisional payments of tax",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z11D",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/double-taxation-earlier-income-tax-liability"
    },
    {
      "path": "section/554Z11E",
      "kind": "section",
      "number": "554Z11E",
      "heading": "Application for provisional payments to be treated as payment of tax",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z11E",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/double-taxation-earlier-income-tax-liability"
    },
    {
      "path": "section/554Z11F",
      "kind": "section",
      "number": "554Z11F",
      "heading": "Provisional payments of tax: further provision",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z11F",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/double-taxation-earlier-income-tax-liability"
    },
    {
      "path": "section/554Z11G",
      "kind": "section",
      "number": "554Z11G",
      "heading": "Earlier income tax liability: supplementary provision",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z11G",
      "extent": null,
      "status": null,
      "parent": "chapter/2/crossheading/double-taxation-earlier-income-tax-liability"
    },
    {
      "path": "part/7A/chapter/2/crossheading/supplementary",
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      "heading": "Supplementary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/2"
    },
    {
      "path": "section/554Z12",
      "kind": "section",
      "number": "554Z12",
      "heading": "Relevant step taken after A's death etc",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/554Z13",
      "kind": "section",
      "number": "554Z13",
      "heading": "Subsequent income tax liability",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z13",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/554Z14",
      "kind": "section",
      "number": "554Z14",
      "heading": "Relief where earmarking not followed by further relevant step",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z14",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/supplementary"
    },
    {
      "path": "section/554Z15",
      "kind": "section",
      "number": "554Z15",
      "heading": "Location of employment duties",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z15",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/2/crossheading/supplementary"
    },
    {
      "path": "part/7A/chapter/3",
      "kind": "chapter",
      "number": "3",
      "heading": "Undertakings given by employers etc in relation to retirement benefits etc",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "part/7A"
    },
    {
      "path": "section/554Z16",
      "kind": "section",
      "number": "554Z16",
      "heading": "Application etc",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z16",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3"
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    {
      "path": "section/554Z17",
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      "number": "554Z17",
      "heading": "Employer etc to be treated as relevant third person etc",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z17",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3"
    },
    {
      "path": "section/554Z18",
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      "number": "554Z18",
      "heading": "Earmarking etc",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z18",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3"
    },
    {
      "path": "section/554Z19",
      "kind": "section",
      "number": "554Z19",
      "heading": "Provision of security",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z19",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3"
    },
    {
      "path": "section/554Z20",
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      "number": "554Z20",
      "heading": "Valuation of step within section 554Z19",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z20",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3"
    },
    {
      "path": "section/554Z21",
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      "number": "554Z21",
      "heading": "Relief for earmarking or security not followed by contribution or relevant benefit",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554Z21",
      "extent": null,
      "status": null,
      "parent": "part/7A/chapter/3"
    },
    {
      "path": "part/8",
      "kind": "part",
      "number": "8",
      "heading": "Former employees: deductions for liabilities",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/8/crossheading/deductions-from-total-income",
      "kind": "crossheading",
      "number": null,
      "heading": "Deductions in calculating net income",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/555",
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      "number": "555",
      "heading": "Former employee entitled to deduction in calculating net income",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/8/crossheading/deductions-from-total-income"
    },
    {
      "path": "section/556",
      "kind": "section",
      "number": "556",
      "heading": "Deductible payments made outside the time limits allowed",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-556",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/deductions-from-total-income"
    },
    {
      "path": "section/556A",
      "kind": "section",
      "number": "556A",
      "heading": "Deductible payments made pursuant to tax avoidance arrangements",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-556A",
      "extent": null,
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      "parent": "part/8/crossheading/deductions-from-total-income"
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    {
      "path": "section/557",
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      "number": "557",
      "heading": "Deductible payments wholly or partly borne by the former employer etc.",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-557",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/deductions-from-total-income"
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    {
      "path": "part/8/crossheading/interpretation",
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    {
      "path": "section/558",
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      "number": "558",
      "heading": "Meaning of “deductible payment”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-558",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/559",
      "kind": "section",
      "number": "559",
      "heading": "Liabilities related to the former employment",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-559",
      "extent": null,
      "status": null,
      "parent": "part/8/crossheading/interpretation"
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    {
      "path": "section/560",
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      "heading": "Meaning of “qualifying insurance contract”",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-560",
      "extent": "E+W+S+N.I.",
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      "path": "section/564",
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      "path": "part/9",
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      "path": "part/9/chapter/2",
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      "path": "section/566",
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      "path": "section/567",
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      "path": "section/567A",
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      "path": "section/567B",
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      "extent": null,
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      "parent": "part/9/chapter/2"
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      "path": "section/568",
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      "status": null,
      "parent": "part/9/chapter/2"
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      "path": "part/9/chapter/3",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/9"
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      "path": "section/569",
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      "status": null,
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      "path": "section/570",
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      "status": null,
      "parent": "part/9/chapter/3"
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      "path": "section/571",
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      "status": null,
      "parent": "part/9/chapter/3"
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    {
      "path": "section/572",
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      "heading": "Person liable for tax",
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      "path": "section/572A",
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      "path": "part/9/chapter/4",
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      "extent": "E+W+S+N.I.",
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      "path": "section/573",
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      "status": null,
      "parent": "part/9/chapter/4"
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      "path": "section/574",
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      "status": null,
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      "path": "section/574A",
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      "extent": null,
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      "parent": "part/9/chapter/4"
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      "path": "section/575",
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      "status": null,
      "parent": "part/9/chapter/4"
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      "path": "section/576",
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      "heading": "Person liable for tax",
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      "status": null,
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      "path": "section/576A",
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      "path": "part/9/chapter/5",
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      "path": "section/577",
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      "parent": "part/9/chapter/5"
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      "path": "section/578",
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      "parent": "part/9/chapter/5"
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      "path": "section/579",
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      "path": "part/9/chapter/5A",
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      "path": "section/579A",
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      "path": "section/579B",
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    {
      "path": "part/9/chapter/6",
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      "path": "part/9/chapter/6/crossheading/pensions-and-annuities",
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      "path": "section/580",
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      "path": "section/581",
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      "path": "section/582",
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      "path": "part/9/chapter/6/crossheading/unauthorised-payments",
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      "path": "section/583",
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      "path": "section/584",
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      "path": "section/585",
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    {
      "path": "part/9/chapter/6/crossheading/interpretation-etc",
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      "path": "section/586",
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      "path": "section/587",
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      "path": "section/588",
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      "path": "section/589",
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    {
      "path": "part/9/chapter/7",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "part/9/chapter/7/crossheading/annuities",
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      "path": "section/590",
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      "path": "section/591",
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      "path": "section/592",
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    {
      "path": "part/9/chapter/7/crossheading/unauthorised-payments",
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      "path": "section/593",
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    {
      "path": "part/9/chapter/7/crossheading/interpretation",
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      "path": "section/594",
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    {
      "path": "part/9/chapter/8",
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    {
      "path": "part/9/chapter/8/crossheading/annuities",
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      "path": "section/595",
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    {
      "path": "section/596",
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      "path": "section/597",
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    {
      "path": "part/9/chapter/8/crossheading/income-withdrawals",
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      "path": "part/9/chapter/9",
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      "path": "section/607",
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      "path": "section/608",
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      "path": "part/9/chapter/10",
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      "extent": "E+W+S+N.I.",
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      "path": "section/609",
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      "path": "section/611A",
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      "path": "section/614",
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      "status": null,
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      "path": "part/9/chapter/11",
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      "path": "section/615",
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      "extent": "E+W+S+N.I.",
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      "parent": "part/9/chapter/11"
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      "path": "section/616",
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      "parent": "part/9/chapter/11"
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      "path": "section/617",
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      "path": "section/618",
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      "heading": "Person liable for tax",
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      "status": null,
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      "path": "section/622",
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      "status": null,
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      "path": "part/9/chapter/13",
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      "path": "section/623",
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      "path": "section/624",
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      "path": "section/625",
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      "path": "section/626",
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      "path": "part/9/chapter/14",
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      "path": "section/631",
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      "path": "section/632",
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      "status": null,
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      "path": "part/9/chapter/15",
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      "path": "section/634",
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      "path": "section/635",
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      "extent": "E+W+S+N.I.",
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      "path": "section/636",
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      "path": "part/9/chapter/15A",
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      "path": "section/636A",
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      "path": "section/636AA",
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      "path": "section/636B",
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    {
      "path": "part/9/chapter/15A/crossheading/introduction",
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      "heading": "Introduction",
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    {
      "path": "section/637",
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    {
      "path": "part/9/chapter/15A/crossheading/tax-treatment-of-authorised-lump-sums",
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    {
      "path": "section/637A",
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      "heading": "Pension commencement lump sums",
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      "path": "section/637B",
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      "heading": "Pension commencement excess lump sums",
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      "extent": null,
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    {
      "path": "section/637C",
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      "heading": "Serious ill-health lump sums",
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      "extent": null,
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      "parent": "part/9/chapter/15A/crossheading/tax-treatment-of-authorised-lump-sums"
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    {
      "path": "section/637D",
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      "number": "637D",
      "heading": "Uncrystallised funds pension lump sums",
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      "extent": null,
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      "parent": "part/9/chapter/15A/crossheading/tax-treatment-of-authorised-lump-sums"
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    {
      "path": "section/637E",
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      "number": "637E",
      "heading": "Short service refund lump sum",
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      "extent": null,
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      "parent": "part/9/chapter/15A/crossheading/tax-treatment-of-authorised-lump-sums"
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    {
      "path": "section/637F",
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      "heading": "Refund of excess contributions lump sums",
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      "extent": null,
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      "parent": "part/9/chapter/15A/crossheading/tax-treatment-of-authorised-lump-sums"
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      "path": "section/637G",
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      "number": "637G",
      "heading": "Trivial commutation lump sums and winding-up lump sums",
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    {
      "path": "part/9/chapter/15A/crossheading/tax-treatment-of-authorised-lump-sum-death-benefits",
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      "number": null,
      "heading": "Tax treatment of authorised lump sum death benefits",
      "url": null,
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    {
      "path": "section/637H",
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      "number": "637H",
      "heading": "Defined benefits lump sum death benefits",
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      "extent": null,
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      "parent": "part/9/chapter/15A/crossheading/tax-treatment-of-authorised-lump-sum-death-benefits"
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    {
      "path": "section/637I",
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      "heading": "Pension protection lump sum death benefits",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-637I",
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      "extent": null,
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      "path": "section/637K",
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      "extent": null,
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      "path": "section/637N",
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      "path": "part/9/chapter/15A/crossheading/allowances",
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      "path": "section/637P",
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      "path": "section/637Q",
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      "path": "section/637R",
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      "path": "section/637S",
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      "path": "section/637T",
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      "extent": "E+W+S+N.I.",
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      "path": "section/637U",
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      "status": null,
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    {
      "path": "part/9/chapter/16",
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      "path": "part/9/chapter/17",
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      "path": "section/638",
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      "number": "638",
      "heading": "Awards for bravery",
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      "status": null,
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      "path": "section/639",
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      "heading": "Pensions in respect of death due to military or war service",
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      "path": "section/640",
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      "extent": null,
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      "path": "section/640A",
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      "heading": "Lump sums provided under armed forces early departure scheme",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/641",
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      "number": "641",
      "heading": "Wounds and disability pensions",
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      "status": null,
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      "path": "section/642",
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      "number": "642",
      "heading": "Compensation for National-Socialist persecution",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-642",
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      "path": "section/642A",
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      "path": "section/643",
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      "heading": "Malawi, Trinidad and Tobago and Zambia government pensions",
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      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "section/644",
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      "status": null,
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      "path": "section/644A",
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      "heading": "Health and employment insurance payments",
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      "path": "section/645",
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      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-645",
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      "path": "section/646",
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      "heading": "Former miners etc: coal and allowances in lieu of coal",
      "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-646",
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      "path": "section/646A",
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      "path": "section/646B",
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      "path": "section/646C",
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      "path": "section/646D",
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      "path": "section/646E",
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      "path": "section/646F",
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      "path": "part/9/chapter/18",
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      "path": "section/647",
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      "path": "section/648",
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      "path": "section/650",
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      "path": "section/653",
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      "path": "part/10",
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      "heading": "Social security income etc",
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      "path": "section/656",
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      "path": "section/658",
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      "path": "section/659",
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      "path": "part/10/chapter/3",
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      "path": "section/660",
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      "path": "section/661",
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      "path": "section/662",
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      "path": "part/10/chapter/4/crossheading/incapacity-benefit",
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      "path": "section/664",
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      "path": "part/10/chapter/4/crossheading/income-support",
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      "path": "section/665",
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      "path": "part/10/chapter/8",
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      "path": "part/10/chapter/9",
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      "affecting": "ukpga/2023/1",
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      "type": "words substituted",
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    },
    {
      "type": "word substituted",
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      "type": "word substituted",
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    {
      "type": "word substituted",
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    {
      "type": "word substituted",
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    {
      "type": "word substituted",
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      "type": "substituted",
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    },
    {
      "type": "word substituted",
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      "affecting": "ukpga/2025/8",
      "affecting_title": "Finance Act 2025",
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    },
    {
      "type": "word substituted",
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      "type": "word substituted",
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      "type": "word substituted",
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    {
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      "affecting": "ukpga/2025/8",
      "affecting_title": "Finance Act 2025",
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    {
      "type": "substituted",
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      "affecting": "ukpga/2025/8",
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      "type": "substituted",
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      "affecting": "ukpga/2026/11",
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    },
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      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 17(3)(b)(5)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "s. 116(1)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 17(3)(a)(5)"
    },
    {
      "type": "inserted",
      "affected_provisions": "s. 114(1)(a)(i)(ii)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 17(2)(b)(5)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "s. 114(1)(a)",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 17(2)(a)(5)"
    },
    {
      "type": "inserted",
      "affected_provisions": "s. 221A",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026",
      "affecting_provisions": "s. 22(1)"
    }
  ],
  "made_under": [],
  "changes_made_to": 3393,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/changes.json",
  "changes_made_by": 693,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/changes/by-it.json",
  "instruments_made_under": 146,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}