OpenLegislation

Exclusions ExclusionsF1

United Kingdom

  1. 554EExclusions: steps under certain schemes etc
  2. 554FExclusions: commercial transactions
  3. 554GExclusions: transactions under employee benefit packages
  4. 554HExclusions: earmarking of deferred remuneration
  5. 554IExclusions: introduction to sections 554J to 554M
  6. 554JExclusions: earmarking for employee share schemes (1)
  7. 554KExclusions: earmarking for employee share schemes (2)
  8. 554LExclusions: earmarking for employee share schemes (3)
  9. 554MExclusions: earmarking for employee share schemes (4)
  10. 554NExclusions: other cases involving employment-related securities etc
  11. 554OExclusions: employee car ownership schemes
  12. 554OAExclusions: transfer of employment-related loans
  13. 554PExclusions: employment income exemptions under Part 4
  14. 554QExclusions: income arising from earmarked sum or asset
  15. 554RExclusions: acquisitions out of sums or assets
  16. 554RAExclusions: relevant repayments
  17. 554SExclusions: pension income chargeable under Part 9 etc
  18. 554TExclusions: employee pension contributions
  19. 554UExclusions: pre-6 April 2006 contributions to employer-financed retirement benefit schemes
  20. 554VExclusions: purchases of annuities out of pension scheme rights
  21. 554WExclusions: certain retirement benefits etc
  22. 554XExclusions: transfers between certain foreign pension schemes
  23. 554XAExclusions: payments in respect of a tax liability
  24. 554YPower to exclude other relevant steps

Annotations

Textual amendments

F1

Pt. 7A inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 1

Notes on Part 7A

Modifications

C1

Pt. 7A modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 35(6)

C2

Pt. 7A modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 1(8)

C3

Pt. 7A modified (22.7.2020) by 2017 c. 32, Sch. 11 para. 1A(2)(6) (as inserted by Finance Act 2020 (c. 14), s. 16(3))

Notes on Chapter 1

Modifications

C1

Pt. 7A modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 35(6)

C2

Pt. 7A modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 1(8)