Part 4 Employment income: exemptionsC1
United Kingdom
- 1Exemptions: general
- 2Exemptions: mileage allowances and passenger payments
- 3Exemptions: other transport, travel and subsistence
- 4Exemptions: education and training
- 5Exemptions: recreational benefits
- 6Exemptions: non-cash vouchers and credit-tokens
- 7Exemptions: removal benefits and expenses
- 7AExemptions: amounts which would otherwise be deductible
- 8Exemptions: special kinds of employees
- 9Exemptions: pension provision
- 10Exemptions: termination of employment
- 10AExemptions: bonus payments by certain employers
- 11Miscellaneous exemptions
Annotations
Modifications
- C1
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)