228Effect of exemptions on liability under provisions outside Part 2U.K.
(1)The exemptions conferred by the provisions specified in subsection (2) prevent liability to income tax arising under any enactment, but the other exemptions in this Part only affect liability to income tax under Part 2 of this Act.
(2)The provisions referred to in subsection (1) are—
(a)section 245 (travelling and subsistence during public transport strikes),
(b)section 248 (transport home: late night working and failure of car-sharing arrangements),
(c)section 264 (annual parties and functions),
(d)Chapter 8 of this Part (exemptions for special kinds of employees) except for sections [F1290, 290C to] 291 [F2and 306A] ,
[F3(da)section 308B (independent advice in respect of conversions and transfers of pension scheme benefits),]
[F4(db)section 308C (provision of pensions advice),]
(e)section 323 (long service awards),
(f)section 324 (small gifts from third parties), and
(g)section 326 (expenses incidental to transfer of a kind not normally met by transferor).
Textual Amendments
F1Words in s. 228(2)(d) substituted (with effect in accordance with s. 13(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 1 para. 13
F2Words in s. 228(2)(d) inserted (with effect in accordance with s. 14(4) of the amending Act) by Finance Act 2015 (c. 11), s. 14(3)
F3S. 228(2)(da) inserted (with effect in accordance with s. 54(3) of the amending Act) by Pension Schemes Act 2015 (c. 8), ss. 54(2), 89(3)(b) (with s. 87)
F4S. 228(2)(db) inserted (with effect in accordance with s. 3(5) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 3(2)