Income Tax (Earnings and Pensions) Act 2003 section 286

Power to amend sections 277 to 285

Section 286 deals with the Treasury's power to make regulations that extend the scope of the removal benefits and expenses exemptions set out in sections 277 to 285.

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.