Crossheading Payments and benefits treated as employment income
From legislation.gov.uk
Contents
- Section 402A Split of payments and other benefits between sections 402B and 403
- Section 402B Termination awards not benefiting from threshold to be treated as earnings
- Section 402C The termination awards to which section 402B applies
- Section 402D “Post-employment notice pay”
- Section 402E Meaning of “trigger date” and “post-employment notice period” in section 402D
- Section 403 Charge on payment or other benefit where threshold applies
- Section 404 How the £30,000 threshold applies
- Section 404A Amounts charged to be treated as highest part of total income
- Section 404B Power to vary threshold