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

Chapter 2U.K.Benefits from [F1employer-financed retirement benefits]

Textual Amendments

F1Words in Pt. 6 Ch. 2 heading substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(2), 284(1) (with Sch. 36)

Benefits treated as employment incomeU.K.

F2397Certain lump sums: calculation of amount taxed by virtue of section 394U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2S. 395 substituted for ss. 395-397 (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(8), 284(1) (with Sch. 36)