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Income Tax (Earnings and Pensions) Act 2003

CHAPTER 7A Exemptions: amounts which would otherwise be deductible

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Section 289A Exemption for paid or reimbursed expenses
Section 289B Approval to pay or reimburse expenses at a flat rate
Section 289C Revocation of approvals
Section 289D Exemption for other benefits
Section 289E Anti-avoidance

Part 4 Employment income: exemptions
CHAPTER 7A Exemptions: amounts which would otherwise be deductible

CHAPTER 7A Exemptions: amounts which would otherwise be deductible

From legislation.gov.uk

Contents

Section 289A Exemption for paid or reimbursed expenses
Section 289B Approval to pay or reimburse expenses at a flat rate
Section 289C Revocation of approvals
Section 289D Exemption for other benefits
Section 289E Anti-avoidance