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Legislation
Finance Act 2016

Crossheading Employment income: taxable benefits

  • Section 7 Taxable benefits: application of Chapters 5 to 7 of Part 3 of ITEPA 2003
  • Section 8 Cars: appropriate percentage for 2019-20 and subsequent tax years
  • Section 9 Cars which cannot emit CO2: appropriate percentage for 2017-18 and 2018-19
  • Section 10 Diesel cars: appropriate percentage
  • Section 11 Cash equivalent of benefit of a van
  • Section 12 Tax treatment of payments from sporting testimonials
  • Section 13 Exemption for trivial benefits provided by employers
  • Section 14 Travel expenses of workers providing services through intermediaries
  • Section 15 Taxable benefits: PAYE
  1. Employment income: taxable benefits
  2. Tax treatment of payments from sporting testimonials

Section 12 | Tax treatment of payments from sporting testimonials

From legislation.gov.uk

Schedule 2 contains provision about the tax treatment of payments from sporting testimonials.

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