Part 6Employment income: income which is not earnings or share-related
Chapter 2Benefits from F2employer-financed retirement benefits
Annotations:
Amendments (Textual)
Benefits treated as employment income
F1396Certain lump sums not taxed by virtue of section 394
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Words in Pt. 6 Ch. 2 heading substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(2), 284(1) (with Sch. 36)