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Legislation
Finance Act 2026

Crossheading Other employment income

  • Section 20 Employment income: miscellaneous exemptions
  • Section 21 Disallowing deduction from earnings for additional household expenses
  • Section 22 Payment for cancelled shifts etc.
  • Section 23 Location of duties of employment where duties not performed
  • Section 24 Umbrella companies
  • Section 25 Loan charge settlement scheme
  • Section 26 Loan charge settlement scheme: inheritance tax
  • Section 27 Loan charge settlement scheme: supplementary
  1. Part 1 Income tax, capital gains tax and corporate taxes
  2. Crossheading Other employment income

Crossheading Other employment income

From legislation.gov.uk

Contents

  1. Section 20 Employment income: miscellaneous exemptions
  2. Section 21 Disallowing deduction from earnings for additional household expenses
  3. Section 22 Payment for cancelled shifts etc.
  4. Section 23 Location of duties of employment where duties not performed
  5. Section 24 Umbrella companies
  6. Section 25 Loan charge settlement scheme
  7. Section 26 Loan charge settlement scheme: inheritance tax
  8. Section 27 Loan charge settlement scheme: supplementary
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