Chapter 7A Exemptions: amounts which would otherwise be deductibleF1
- 289AExemption for paid or reimbursed expenses
- 289BApproval to pay or reimburse expenses at a flat rate
- 289CRevocation of approvals
- 289DExemption for other benefits
- 289EAnti-avoidance
Annotations
Textual amendments
- F1
Pt. 4 Ch. 7A inserted (with effect in accordance with s. 11(2) of the amending Act) by Finance Act 2015 (c. 11), s. 11(1)
Notes on Part 4
Modifications
- C1
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)