{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-326",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-326.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/326",
  "kind": "section",
  "number": "326",
  "heading": "Expenses incidental to transfer of a kind not normally met by transferor",
  "text": "(1) No liability to income tax arises by virtue of the payment or reimbursement of expenses which—\n(a) are incidental to, and incurred wholly and exclusively as a result of, an employment-related asset transfer, and\n(b) are of a kind not normally met by the transferor.\n(2) There is an “employment-related asset transfer” if—\n(a) an asset or the beneficial interest in an asset is transferred to an employee’s employer or a person nominated by the employer, and\n(b) the right or opportunity to make the transfer arose by reason of the employment.\n(3) In this section references to a transfer are to a sale or any other kind of disposal.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/326",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}