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 442A
Relief for secondary Class 1 contributions met by employee
Section 442A provides income tax relief to employees who bear the cost of their employer's secondary Class 1 National Insurance contributions arising on chargeable events relating to convertible securities.
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.