Chapter 10A Exemptions: bonus payments by certain employersF1
United Kingdom
- 312ALimited exemption for qualifying bonus payments
- 312B“Qualifying bonus payments”
- 312CSection 312B: the participation and equality requirements
- 312DSection 312B: the trading requirement
- 312ESection 312B: the indirect employee-ownership requirement
- 312FSection 312B: the office-holder requirement
- 312G“Service company”
- 312HExcluded payments
- 312IInterpretation of Chapter 10A
Annotations
Textual amendments
- F1
Pt. 4 Ch. 10A inserted (with effect in accordance with Sch. 37 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 5
Notes on Part 4
Modifications
- C1
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)