| SE21001 | Benefits general |
| SE21002 | What is meant by
benefit |
| SE21003 | Motive of employer
irrelevant |
| SE21004 | Benefits and fair
bargains |
| SE21005 | Benefits chargeable under
other legislation |
| SE21006 | Cash payments can be
benefits |
| SE21007 | Interaction of the
benefits legislation with Section 148 ICTA 1988 |
| SE21010 | When is a benefit
provided – Templeton v Jacobs |
| SE21101 | Cash equivalent of
benefits |
| SE21102 | Cash equivalents -
general rule |
| SE21110 | Cash equivalents -
'in-house' benefits |
| SE21111 | Cash equivalents -
'in-house' benefits - examples of marginal additional expense |
| SE21120 | Cash equivalents - making
good |
| SE21121 | When must making good
take place? |
| SE21122 | 'Making good' by waiver
of remuneration |
| SE21200 | Apportionment of cash
equivalent |
| SE21201 | More on apportionment of
cash equivalent |
| SE21210 | Deduction for necessary
expenses |
| SE21220 | Who is person providing
the benefit |
| SE21230 | Special rules for
valuation of certain benefits |
| SE21240 | Benefits and expenses
exempt from tax |
| SE21241 | Benefits and expenses not
chargeable to tax - table |
| SE21600 | Particular benefits and
expenses payments |
