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Contents

Legislation

Finance Act 2007

Crossheading Other income tax measures

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Section 60 Gift aid: limits
Section 61 Enterprise management incentives: excluded activities
Section 62 Benefits code: whether employment is “lower-paid employment”
Section 63 Armed forces redundancy schemes
Section 64 Armed forces: the Operational Allowance
Section 65 Service charge income
Section 66 Charge on benefits received by former owner of property: late elections
Section 67 Unpaid remuneration and employee benefit contributions

Part 3 Income tax, corporation tax and capital gains tax
Crossheading Other income tax measures

Crossheading Other income tax measures

From legislation.gov.uk

Contents

Section 60 Gift aid: limits
Section 61 Enterprise management incentives: excluded activities
Section 62 Benefits code: whether employment is “lower-paid employment”
Section 63 Armed forces redundancy schemes
Section 64 Armed forces: the Operational Allowance
Section 65 Service charge income
Section 66 Charge on benefits received by former owner of property: late elections
Section 67 Unpaid remuneration and employee benefit contributions