Exclusions ExclusionsF1
United Kingdom
- 554EExclusions: steps under certain schemes etc
- 554FExclusions: commercial transactions
- 554GExclusions: transactions under employee benefit packages
- 554HExclusions: earmarking of deferred remuneration
- 554IExclusions: introduction to sections 554J to 554M
- 554JExclusions: earmarking for employee share schemes (1)
- 554KExclusions: earmarking for employee share schemes (2)
- 554LExclusions: earmarking for employee share schemes (3)
- 554MExclusions: earmarking for employee share schemes (4)
- 554NExclusions: other cases involving employment-related securities etc
- 554OExclusions: employee car ownership schemes
- 554OAExclusions: transfer of employment-related loans
- 554PExclusions: employment income exemptions under Part 4
- 554QExclusions: income arising from earmarked sum or asset
- 554RExclusions: acquisitions out of sums or assets
- 554RAExclusions: relevant repayments
- 554SExclusions: pension income chargeable under Part 9 etc
- 554TExclusions: employee pension contributions
- 554UExclusions: pre-6 April 2006 contributions to employer-financed retirement benefit schemes
- 554VExclusions: purchases of annuities out of pension scheme rights
- 554WExclusions: certain retirement benefits etc
- 554XExclusions: transfers between certain foreign pension schemes
- 554XAExclusions: payments in respect of a tax liability
- 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)