PART V PROVISIONS RELATING TO THE SCHEDULE E CHARGE

CHAPTER IV OTHER EXEMPTIONS AND RELIEFS

Other expenses, subscriptions etc.

198 Relief for necessary expenses.

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2198A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

199 Expenses necessarily incurred and defrayed from official emoluments.

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

200 Expenses of Members of Parliament.

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6200ZA Expenses of members of Scottish Parliament, National Assembly for Wales or Northern Ireland Assembly.

F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8200AA Incidental benefits for holders of certain offices etc.

F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10200A Incidental overnight expenses.

F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F12200B Work-related training provided by employers.

F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

200C Expenditure excluded from section 200B.

F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

200D Other work-related training.

F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F16200E Education and training funded by employers.

F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

200F Section 200E: exclusion of expenditure not directly related to training.

F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

200G Section 200E: exclusion of expenditure if contributions not generally available to staff.

F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

200H Section 200E: exclusion of expenditure otherwise relieved.

F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

200J Education or training funded by third parties.

F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

201 Fees and subscriptions to professional bodies, learned societies etc.

F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F23201AA Employee liabilities and indemnity insurance.

F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F25201A Expense of entertainers.

F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

202 Donations to charity: payroll deduction scheme.

F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .