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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Payments

  • Section 221 Payments where employee absent because of sickness or disability
  • Section 222 Payments by employer on account of tax where deduction not possible
  • Section 223 Payments on account of director’s tax other than by the director
  • Section 224 Payments to non-approved personal pension arrangements
  • Section 225 Payments for restrictive undertakings
  • Section 226 Valuable consideration given for restrictive undertakings
  1. Chapter 12 Other amounts treated as earnings
  2. Crossheading Payments

Crossheading Payments

From legislation.gov.uk

Contents

  1. Section 221 Payments where employee absent because of sickness or disability
  2. Section 222 Payments by employer on account of tax where deduction not possible
  3. Section 223 Payments on account of director’s tax other than by the director
  4. Section 224 Payments to non-approved personal pension arrangements
  5. Section 225 Payments for restrictive undertakings
  6. Section 226 Valuable consideration given for restrictive undertakings
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