Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 221
Payments where employee absent because of sickness or disability
Section 221 deals with the tax treatment of sickness-related payments arranged by employers, such as those financed through insurance policies or trust funds, ensuring they are treated as taxable earnings in the same way as ordinary sick pay.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.