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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Deductions in calculating net income

  • Section 555 Former employee entitled to deduction in calculating net income
  • Section 556 Deductible payments made outside the time limits allowed
  • Section 556A Deductible payments made pursuant to tax avoidance arrangements
  • Section 557 Deductible payments wholly or partly borne by the former employer etc.
  1. Income Tax (Earnings and Pensions) Act 2003
  2. /
  3. /Part 8 Former employees: deductions for liabilities

Crossheading Deductions in calculating net income

From legislation.gov.uk

Contents

  1. Section 555 Former employee entitled to deduction in calculating net income
  2. Section 556 Deductible payments made outside the time limits allowed
  3. Section 556A Deductible payments made pursuant to tax avoidance arrangements
  4. Section 557 Deductible payments wholly or partly borne by the former employer etc.
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