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Legislation

Income Tax (Earnings and Pensions) Act 2003

Crossheading Benefits treated as employment income

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Section 393 Application of this Chapter
Section 393A Employer-financed retirement benefits scheme
Section 393B Relevant benefits
Section 394 Charge on benefit to which this Chapter applies
Section 394A Temporary non-residents
Section 395 Reduction where employee has contributed
Section 395A Benefits under old section 222 schemes not taxed by virtue of section 394
Section 395B Exemption or reduction for foreign service
Section 395C Meaning of “foreign service” in section 395B
Section 396 Certain lump sums not taxed by virtue of section 394
Section 397 Certain lump sums: calculation of amount taxed by virtue of section 394

Benefits treated as employment income
Certain lump sums not taxed by virtue of section 394

Section 396 | Certain lump sums not taxed by virtue of section 394

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed