Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance Act 1989

Crossheading Benefits in kind

  • Section 49 Car benefits.
  • Section 50 Security assets and services.
  • Section 51 Assets used partly for security.
  • Section 52 Security: supplementary.
  • Section 53 Employees earning £8,500 or more and directors.
  1. Benefits in kind
  2. Employees earning £8,500 or more and directors.

Section 53 | Employees earning £8,500 or more and directors.

From legislation.gov.uk

(1)RepealedF1

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

(a)RepealedF1

(b)RepealedF1

(c)RepealedF1

(d)RepealedF1

(e)RepealedF1

(f)the words “ employment to which Chapter II of Part V applies ”shall be substituted for the words from “director’s” to “section167)” in section 418(3)(a) of that Act;F2

(g)RepealedF1

Notes

  1. F1

    S. 53 repealed (except s. 53(2)(f) so far as relating to s. 418(3) of ICTA) (6.4.2003) (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

  2. F2

    Words in s. 53(2)(f) substituted (6.4.2003) (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 159 (with Sch. 7)

PreviousNext
PrivacyTerms