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 (Trading and Other Income) Act 2005 section 736
Health and employment risks and benefits
Section 736 defines what constitutes a "health risk" and an "employment risk" for the purposes of the tax exemption for health and employment insurance payments, and clarifies that insurance benefits need not be paid as indemnities to qualify.
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.