PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE
CHAPTER IV OTHER EXEMPTIONS AND RELIEFS
Retirement benefits etc.
188 Exemptions from section 148.
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
189 Lump sum benefits on retirement.
F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
190Payments to MPs and others.
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
191 Job release scheme allowances not to be treated as income.
F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F30 Removal expenses and benefits
Ss. 191A, 191B and preceding cross-heading inserted (27.7.1993) by Finance Act 1993 (c. 34), s. 76, Sch. 5 para.1
F26191A Removal expenses and benefits.
F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F28191B Removal benefits: beneficial loan arrangements.
F29. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Foreign emoluments and earnings, pensions and certain travel facilities
192 Relief from tax for foreign emoluments.
F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
192AF43 Foreign earnings deduction for seafarers.
F32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
193 Foreign earnings and travel expenses.
F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
194 Other foreign travel expenses.
F34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
195 Travel expenses of employees not domiciled in the United Kingdom.
F35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
196 Foreign pensions.
F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197 Leave travel facilities for the armed forces.
F37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197AF38 Car parking facilities
F39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197AAF44 Works bus services.
F40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197AB Support for public transport road services.
F41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197ACF45 Provision of cycle or cyclist’s safety equipment.
F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F87 Mileage allowances
Ss. 197AD-197AH and preceding cross-heading inserted (with effect in accordance with s. 57(4) of the amending Act) by Finance Act 2001 (c. 9), s. 57(1)
197AD Mileage allowance payments
F46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197AE Passenger payments
F47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197AF Mileage allowance relief
F48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197AG Giving effect to mileage allowance relief
F49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197AH Interpretation of sections 197AD to 197AG
F50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F56 Mileage allowances
Ss. 197B-197F and preceding cross-heading inserted by Finance Act 1990 (c. 29), s. 23, Sch. 4
197B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
197F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F58 Sporting and recreational facilities
S. 197G and preceding cross-heading inserted (27.7.1993 with application for the year 1993-94 and subsequent years of assessment) by Finance Act 1993 (c. 34), s. 75(1)(2)
197G Sporting and recreational facilities.
F57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other expenses, subscriptions etc.
198 Relief for necessary expenses.
F59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
198AF79. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
199 Expenses necessarily incurred and defrayed from official emoluments.
F61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200 Expenses of Members of Parliament.
F62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200ZAF80 Expenses of members of Scottish Parliament, National Assembly for Wales or Northern Ireland Assembly.
F63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200AAF81 Incidental benefits for holders of certain offices etc.
F64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200AF82 Incidental overnight expenses.
F65. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200BF83 Work-related training provided by employers.
F66. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200C Expenditure excluded from section 200B.
F67. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200D Other work-related training.
F68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200EF84 Education and training funded by employers.
F69. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200F Section 200E: exclusion of expenditure not directly related to training.
F70. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200G Section 200E: exclusion of expenditure if contributions not generally available to staff.
F71. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200H Section 200E: exclusion of expenditure otherwise relieved.
F72. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
200J Education or training funded by third parties.
F73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
201 Fees and subscriptions to professional bodies, learned societies etc.
F74. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
201AAF85 Employee liabilities and indemnity insurance.
F75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
201AF76 Expense of entertainers.
F77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
202 Donations to charity: payroll deduction scheme.
F78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 187A and preceding cross-heading inserted (with application in accordance with s. 56(1) of the amending Act) by Finance Act 2000 (c. 17), s. 56(1)