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Legislation
Finance Act 2003

Crossheading Employment income and related matters

  • Section 136 Provision of services through intermediary
  • Section 137 Exemption where homeworker’s additional expenses met by employer
  • Section 138 Taxable benefits: lower threshold for cars with a CO2 emissions figure
  • Section 139 Approved share plans and schemes
  • Section 140 Employee securities and options
  • Section 141 Corporation tax relief for employee share acquisitions
  • Section 142 Ending of relief for contributions to QUESTS
  • Section 143 Restriction of deductions for employee benefit contributions
  • Section 144 PAYE on notional payments: reimbursement period
  • Section 145 PAYE: regulations and notional payments
  • Section 146 Payroll giving: extension of 10% supplement to 5th April 2004
  • Section 147 Sub-contractor deductions etc: interest on late payment or repayment
  1. Part 7 Income tax, corporation tax and capital gains tax: general
  2. Crossheading Employment income and related matters

Crossheading Employment income and related matters

From legislation.gov.uk

Contents

  1. Section 136 Provision of services through intermediary
  2. Section 137 Exemption where homeworker’s additional expenses met by employer
  3. Section 138 Taxable benefits: lower threshold for cars with a CO2 emissions figure
  4. Section 139 Approved share plans and schemes
  5. Section 140 Employee securities and options
  6. Section 141 Corporation tax relief for employee share acquisitions
  7. Section 142 Ending of relief for contributions to QUESTS
  8. Section 143 Restriction of deductions for employee benefit contributions
  9. Section 144 PAYE on notional payments: reimbursement period
  10. Section 145 PAYE: regulations and notional payments
  11. Section 146 Payroll giving: extension of 10% supplement to 5th April 2004
  12. Section 147 Sub-contractor deductions etc: interest on late payment or repayment
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