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Legislation

Income Tax (Earnings and Pensions) Act 2003

Chapter 1 Exemptions: general

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Section 227 Scope of Part 4
Section 228 Effect of exemptions on liability under provisions outside Part 2
Section 228A General exclusion from exemptions: optional remuneration arrangements

Part 4 Employment income: exemptions
Chapter 1 Exemptions: general

Chapter 1 Exemptions: general

From legislation.gov.uk

Contents

Section 227 Scope of Part 4
Section 228 Effect of exemptions on liability under provisions outside Part 2
Section 228A General exclusion from exemptions: optional remuneration arrangements