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Income Tax (Earnings and Pensions) Act 2003
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- UK Public General Acts
- 2003 c. 1
- Part 4
- CHAPTER 10A
- Section 312H
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Income Tax (Earnings and Pensions) Act 2003, Section 312H is up to date with all changes known to be in force on or before 26 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1312HExcluded paymentsU.K.
This section has no associated Explanatory Notes
(1)For the purposes of section 312B, a payment is “excluded” if the employee is a party to arrangements (whether made before or after the beginning of the employee's employment) under which—
(a)the employee gives up the right to receive an amount of general earnings or specific employment income in return for the provision of the payment, or
(b)the employee and employer agree that the employee is to receive the payment rather than receive some other description of employment income.
(2)In this section references to an employee include a former employee.]
Textual Amendments
F1Pt. 4 Ch. 10A inserted (with effect in accordance with Sch. 37 para. 8 of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 5
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