Part 6Employment income: income which is not earnings or share-related

F1Chapter 1Payments to non-approved pension schemes

Annotations:
Amendments (Textual)
F1

Pt. 6 Ch. 1 repealed (6.4.2006) by Finance Act 2004 (c. 12), ss. 247, 284(1), Sch. 42 Pt. 3 (with Sch. 36)

F1386Charge on payments to non-approved retirement benefits schemes

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F1387Meaning of “non-approved retirement benefits scheme”

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F1388Apportionment of payments in respect of more than one employee

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F1389Exception: employments where earnings charged on remittance

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F1390Exception: non-domiciled employees with foreign employers

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F1391Exception: seafarers with overseas earnings

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F1392Relief where no benefits are paid or payable

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