Chapter 10 Taxable benefits: residual liability to chargeC1
- Introduction
- Cash equivalent of benefit treated as earnings
- Determination of the cost of the benefit
- Supplementary provisions
- Special rules for scholarships
Annotations
Modifications
- C1
Pt. 3 Ch. 10 excluded (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020 (S.I. 2020/1293), regs. 1(2), 2 (with reg. 1(2))