Part 4U.K.Employment income: exemptions

Modifications etc. (not altering text)

C1Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)

Chapter 11U.K.Miscellaneous exemptions

Telephones and computer equipmentU.K.

F1320Limited exemption for computer equipmentU.K.

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Textual Amendments

F1S. 320 repealed (with effect for the year 2006-07 and subsequent years of assessment in accordance with s. 61(2) of the amending Act) by Finance Act 2006 (c. 25), s. 61(1), Sch. 26 Pt. 3(7) (with s. 61(3))