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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Awards and gifts

  • Section 321 Suggestion awards
  • Section 322 Suggestion awards: “the permitted maximum”
  • Section 323 Long service awards
  • Section 323A Trivial benefits provided by employers
  • Section 323B Section 323A: calculation of available exempt amount
  • Section 323C Power to amend sections 323A and 323B
  • Section 324 Small gifts from third parties
  1. Income Tax (Earnings and Pensions) Act 2003
  2. /
  3. /Chapter 11 Miscellaneous exemptions

Crossheading Awards and gifts

From legislation.gov.uk

Contents

  1. Section 321 Suggestion awards
  2. Section 322 Suggestion awards: “the permitted maximum”
  3. Section 323 Long service awards
  4. Section 323A Trivial benefits provided by employers
  5. Section 323B Section 323A: calculation of available exempt amount
  6. Section 323C Power to amend sections 323A and 323B
  7. Section 324 Small gifts from third parties
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