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Legislation

Finance Act 1995

Crossheading Reliefs

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Section 90 Relief for post-cessation expenditure.
Section 91 Employee liabilities and indemnity insurance.
Section 92 Post-employment deductions.
Section 93 Incidental overnight expenses etc.

Reliefs
Post-employment deductions.

Section 92 | Post-employment deductions.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 91-93 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)