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Chapter 11 Miscellaneous exemptions

United Kingdom

  1. Living accommodation
  2. Work accommodation, supplies etc.
  3. Workplace meals
  4. Childcare
  5. Telephones and computer equipment
  6. Eye tests and special corrective appliances
  7. Health-screening and medical check-ups
  8. Recommended medical treatment
  9. Flu vaccinations
  10. Awards and gifts
  11. Overseas medical treatment
  12. Expenses incidental to sale etc. of asset
  13. Monitoring schemes
  14. Employee shareholder agreements

Notes on Part 4

Modifications

C1

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