Benefits treated as employment income (ss 393-397)

Contents

Section 393 – Application of this Chapter [ITEPA 2003 s 393] Section commentary
Section 393A – Employer-financed retirement benefits scheme [ITEPA 2003 s 393A] Section commentary
Section 393B – Relevant benefits [ITEPA 2003 s 393B] Section commentary
Section 394 – Charge on benefit to which this Chapter applies [ITEPA 2003 s 394] Section commentary
Section 394A – Temporary non-residents [ITEPA 2003 s 394A] Section commentary
Section 395 – Reduction where employee has contributed [ITEPA 2003 s 395] Section commentary
Section 395A – Benefits under old section 222 schemes not taxed by virtue of section 394 [ITEPA 2003 s 395A] Section commentary
Section 395B – Exemption or reduction for foreign service [ITEPA 2003 s 395B] Section commentary
Section 395C – Meaning of “foreign service” in section 395B [ITEPA 2003 s 395C] Section commentary
Section 396 – Certain lump sums not taxed by virtue of section 394 [ITEPA 2003 s 396] Section commentary
Section 397 – Certain lump sums: calculation of amount taxed by virtue of section 394 [ITEPA 2003 s 397] Section commentary

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