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Contents

Legislation

Finance Act 1999

Crossheading Employee benefits etc.

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Section 42 Conditional acquisition of shares.
Section 43 Meaning of conditional interests in shares.
Section 44 Exemption for mobile telephones.
Section 45 Limited exemption for computer equipment.
Section 46 PRP and agricultural pay.
Section 47 Cars available for private use.
Section 48 Provision and support of bus services.
Section 49 Provision of motor cycle or cycle parking facilities.
Section 50 Cycles and cyclist’s safety equipment.

Employee benefits etc.
Exemption for mobile telephones.

Section 44 | Exemption for mobile telephones.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Ss. 42-45 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)