SCHEDULES
SCHEDULE 15Tax relief for scheme payments etc
F1Part 1Income tax and other related relief
Annotations:
Amendments (Textual)
Introductory
1
1
This F2Part of this Schedule provides for the following in respect of qualifying payments—
a
an exemption from income tax, and
b
an exemption from capital gains tax.
2
This F3Part of this Schedule also provides for a relief from inheritance tax in respect of qualifying payments (but see paragraph 5(4), which contains an excepted case).
Sch. 15 Pt. 1 heading inserted (22.2.2024) by Finance Act 2024 (c. 3), s. 12(3)(b)