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Part 4 Employment income: exemptionsC1

United Kingdom

  1. 1Exemptions: general
  2. 2Exemptions: mileage allowances and passenger payments
  3. 3Exemptions: other transport, travel and subsistence
  4. 4Exemptions: education and training
  5. 5Exemptions: recreational benefits
  6. 6Exemptions: non-cash vouchers and credit-tokens
  7. 7Exemptions: removal benefits and expenses
  8. 7AExemptions: amounts which would otherwise be deductible
  9. 8Exemptions: special kinds of employees
  10. 9Exemptions: pension provision
  11. 10Exemptions: termination of employment
  12. 10AExemptions: bonus payments by certain employers
  13. 11Miscellaneous exemptions

Annotations

Modifications

C1

Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)