ED6 Employment Income: Chargeability and Charge

 

Tax Law Rewrite

Sixth Exposure Draft

Employment Income:

Chargeability and Charge

 

Comments are welcome on the clauses in this Exposure Draft. They will be made public on request, unless we are asked to treat them in confidence.

They should be sent to:

Kirsty Platts
Tax Law Rewrite Project
Inland Revenue
Room 831,
Bush House,
South West Wing
Strand
London WC2B 4RD

Comments can be sent by e-mail to: poluni.ir.bh@gtnet.gov.uk

The deadline for comments is 30 September 1999.

 

Foreword By The Paymaster General

This substantial Exposure Draft is the first to be published on employment income. It rewrites the legislation on provisions dealing with what is chargeable as employment income and when the charge arises. It also proposes a new structure for the legislative material to make it more user-friendly for taxpayers and their advisers.

I am pleased that the tax community is continuing to support the Rewrite project. Comments received during consultation for previous publications have been invaluable to the project's work.

Over time the work of the Tax Law Rewrite will impact on everyone who works with tax legislation, with the rewritten provisions on employment income affecting more than most. I strongly encourage you to take advantage of this opportunity to comment on the draft clauses at an early stage.

DAWN PRIMAROLO

 


This document is available to download in MS Word (zipped) format (546K) or in Adobe Acrobat Reader (PDF) format (814K)

 

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