Paragraph 8 Expenses and other payments not charged to income tax under miscellaneous exemptionsF1

United Kingdom

A payment which is not charged to tax under any of the following provisions of ITEPA 2003—

(a)

section 245 (travelling and subsistence during public transport strikes);

(b)

section 246 (transport between work and home for disabled employees: general);

(c)

section 248 (transport home: late night working and failure of car-sharing arrangements);

(d)

section 290A (accommodation outgoings of ministers of religion);

(e)

section 290B (allowances paid to ministers of religion in respect of accommodation outgoings);

(f)

section 321 (suggestion awards).

Annotations

F1: Sch. 3 Pt. X para. 8 substituted (6.4.2010) by The Social Security (Contributions) (Amendment No. 2) Regulations 2010 (S.I. 2010/188), regs. 1, 2(2)

F1: See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).
F2: See section 176(2)(b) of the Act.