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Legislation

Income Tax (Earnings and Pensions) Act 2003

Chapter 3 Payments and benefits on termination of employment etc.

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Crossheading Preliminary
Crossheading Payments and benefits treated as employment income
Crossheading Exceptions and reductions
Crossheading General and supplementary provisions

Part 6 Employment income: income which is not earnings or share-related
Chapter 3 Payments and benefits on termination of employment etc.

Chapter 3 Payments and benefits on termination of employment etc.

From legislation.gov.uk

Contents

Crossheading Preliminary
Crossheading Payments and benefits treated as employment income
Crossheading Exceptions and reductions
Crossheading General and supplementary provisions