SolvedCHAPTER 10A Exemptions: bonus payments by certain employers
From legislation.gov.uk
Contents
- Section 312A Limited exemption for qualifying bonus payments
- Section 312B “Qualifying bonus payments”
- Section 312C Section 312B: the participation and equality requirements
- Section 312D Section 312B: the trading requirement
- Section 312E Section 312B: the indirect employee-ownership requirement
- Section 312F Section 312B: the office-holder requirement
- Section 312G “Service company”
- Section 312H Excluded payments
- Section 312I Interpretation of Chapter 10A