| SE01000 | Emoluments of employees
and office holders: list of particular items list of particular
items |
| SE01010 | Emoluments of employees
and office holders: list of particular items Bank charges |
| SE01020 | Emoluments of employees
and office holders: list of particular items Board and lodging |
| SE01025 | Emoluments of employees
and office holders: board and lodging: example |
| SE01030 | Emoluments of employees
and office holders: Car parking expenses or facilities |
| SE01040 | Emoluments of employees
and office holders: Christmas presents or bonuses |
| SE01050 | Emoluments of employees
and office holders: Commutation payments |
| SE01060 | Emoluments of employees
and office holders: Club membership fees |
| SE01070 | Emoluments of employees
and office holders: Credit cards: rewards for recovery of lost or
stolen cards |
| SE01080 | Emoluments of employees
and office holders: 'Dirty money' |
| SE01090 | Emoluments of employees
and office holders: Discounts |
| SE01100 | Emoluments of employees
and office holders: Examination grants to employees |
| SE01110 | Emoluments of employees
and office holders: Expenses payments and reimbursements |
| SE01120 | Emoluments of employees
and office holders: Financial loss allowances |
| SE01140 | Emoluments of employees
and office holders: Flexible benefit plans |
| SE01141 | Emoluments of employees
and office holders: flexible benefit plans: contractual reduction
in gross pay |
| SE01142 | Emoluments of employees
and office holders: flexible benefit plans: emoluments from
employment |
| SE01143 | Emoluments of employees
and office holders: flexible benefit plans: "benefit
allowances" |
| SE01200 | Emoluments of employees
and office holders: Further education and training costs |
| SE01210 | Emoluments of employees
and office holders: work-related training - 1997/98 onwards |
| SE01220 | Emoluments of employees
and office holders: work-related training: 1997/98 onwards -
meaning of 'work-related training' |
| SE01230 | Emoluments of employees
and office holders: work-related training: 1997/98 onwards -
meaning of 'relevant employment' |
| SE01235 | Emoluments of employees
and office holders: work-related training: 1997/98 onwards:
reimbursement of pre-employment training expenses: Silva v Charnock
(SpC332) |
| SE01240 | Emoluments of employees
and office holders: work-related training: 1997/98 onwards -
meaning of 'related costs' |
| SE01250 | Emoluments of employees
and office holders: work-related training: 1997/98 onwards -
excluded expenditure / apportionment of costs |
| SE01260 | Emoluments of employees
and office holders: work-related training: 1997/98 onwards - travel
and subsistence costs |
| SE01270 | Emoluments of employees
and office holders: work-related training: 1997/98 onwards - effect
of exemption on personal incidental expenses |
| SE01280 | Emoluments of employees
and office holders: work-related training: 1997/98 onwards -
provision of assets |
| SE01290 | Emoluments of employees
and office holders: work-related training: 1997/98 onwards -
inter-action with other training provisions |
| SE01300 | Emoluments of employees
and office holders: work-related training: 1997/98 onwards -
provision by third parties |
| SE01350 | Emoluments of employees
and office holders: further education and training: 1996/97 and
earlier years |
| SE01400 | Emoluments of employees
and office holders: Garage allowances |
| SE01450 | Emoluments of employees
and office holders: Gifts and other voluntary payments |
| SE01460 | Emoluments of employees
and office holders: gifts not chargeable under Section 19(1)1 |
| SE01470 | Emoluments of employees
and office holders: Holiday pay |
| SE01480 | Emoluments of employees
and office holders: Leasing of assets for use by employees |
| SE01490 | Emoluments of employees
and office holders: Loan written off |
| SE01500 | Emoluments of employees
and office holders: Long service testimonial awards |
| SE01510 | Emoluments of employees
and office holders: long service testimonial awards: example |
| SE01530 | Emoluments of employees
and office holders: Meals: cash allowances to employees |
| SE01550 | Emoluments of employees
and office holders: Medical expenses and insurance |
| SE01560 | Emoluments of employees
and office holders: National Savings Certificate Schemes:
employer's contributions |
| SE01570 | Emoluments of employees
and office holders: Personal pension schemes |
| SE01600 | Emoluments of employees
and office holders: 'Phantom' share schemes |
