Vol.2 Income and Corporation Taxes Act 1988 Part V icta88/s131-icta88/s207 Table of Contents
icta88/s131.-Chargeable emoluments. [1970 s.183]
icta88/s133.-Voluntary pensions. [1970 s.182]
icta88/s134.-Workers supplied by agencies. [1975 (No. 2) s.38(1)-(6), (8)]
icta88/s135.-Gains by directors and employees from share options. [1970 s.186(1); 1984 s. 38]
icta88/s136.-Provisions supplementary to section 135. [1970 s.186(6)]
icta88/s137.-Payment of tax under section 135 by instalments. [1982 s.40; 1984 s.39(7), (8)]
icta88/s140.-Further interpretation of sections 135 to 139. [1970 s.186(9); 1972 Sch.12 7]
icta88/s140A.-Conditional acquisition of shares.
icta88/s140B.-Consideration for shares conditionally acquired.
icta88/s140C.-Cases where interest to be treated as only conditional.
icta88/s140D.-[Convertible shares.
icta88/s140E.-Consideration for convertible shares.
icta88/s140F.-Supplemental provision with respect to convertible shares.
icta88/s140G.-[Information for the purposes of sections 140A to 140F.
icta88/s140H.-Construction of sections 140A to 140G.
icta88/s141.-Non-cash vouchers. [1975 (No.2) s.36(1); 1982 s.44(2)]
icta88/s142.-Credit-tokens. [1975 (No.2) s.36A(1)(b), (c); 1981 s.71(1); 1982 s.45(2)]
icta88/s143.-Cash vouchers taxable under P.A.Y.E. [1975 (No.2) s.37(1)-(4)]
icta88/s144A.-Payments etc. received free of tax.
icta88/s145.-Living accommodation provided for employee. [1977 s.33(1)-(8)]
icta88/s146A.-[Priority of rules applying to living accommodation.
icta88/s147.-Occupation of Chevening House. [1959 c.49., 1973 s.43; 1977 Sch. 84]
icta88/s148.-[Payments and other benefits in connection with termination of employment, etc.
icta88/s149.-Sick pay. [1981 s.30(1), (2), (4)]
icta88/s151.-Income support etc. [1987 s.29(2)]
icta88/s151A.-[Jobseeker's allowance.
icta88/s152.-Notification of amount taxable under section 151. [1981 s.28; 1987 Sch.3 6]
icta88/s153.-Payments in respect of expenses. [1976 s.60]
icta88/s154.-General charging provision. [1976 s.61; 1977 Sch.8 5; 1981 s.30(3)]
icta88/s155.-Exceptions from the general charge. [1976 s.62(1); 1980 s.48(1)]
icta88/s155ZA.-Accommodation, supplies or services used in performing duties of employment.
icta88/s155ZB.- Power to provide for exemption of minor benefits.
icta88/s155AA.-Mobile telephones.
icta88/s155A.-Care for children.
icta88/s156.-Cash equivalents of benefits charged under section 154. [1976 s.63(1)-(3)]
icta88/s156A.-Limited exemption for computer equipment.
icta88/s157.-Cars available for private use. [1976 s.64(1)]
icta88/s157A.-Cars available for private use: cash alternative, etc.
icta88/s158.-Car fuel. [1976 s.64A(1); 1981 s.69(1); 1982 s.46(4)]
icta88/s159.-Pooled cars. [1976 s.65]
icta88/s159AA.-Vans available for private use.
icta88/s159AC.-Heavier commercial vehicles available for private use.
icta88/s159A.-Mobile telephones.
icta88/s160.-Beneficial loan arrangements. [1976 s.66(1)]
icta88/s161.-Exceptions from section 160. [1976 s.66(2); 1980 s.50(1)]
icta88/s161A.- Treatment of qualifying loans.
icta88/s161B.- Beneficial loans: loans on ordinary commercial terms.
icta88/s162.-Employee shareholdings. [1976 s.67(1), (3)]
icta88/s163.-Expenses connected with living accommodation. [1976 s.63A; 1977 s.34]
icta88/s164.-Director's tax paid by employer. [1976 s.66A; 1983 s.22]
icta88/s165.-Scholarships. [1976 s.62A (1); 1983 s.20(1)]
icta88/s166.-Notice of nil liability under this Chapter. [1976 s.70, Sch.9 14(2)-(4)]
icta88/s167.-[Employment to which this Chapter applies.
icta88/s168.-Other interpretative provisions. [1976 s.72(1)-(12); 1980 s.51(3)]
icta88/s168A.-Price of a car as regards a year.
icta88/s168AA.-Equipment to enable disabled person to use car.
icta88/s168AB.-Equipment etc. to enable car to run on road fuel gas.
icta88/s168B.-Price of a car: accessories not included in list price.
icta88/s168C.-Price of a car: accessories available after car first made available.
icta88/s168D.-Price of a car: capital contributions.
icta88/s168E.-Price of a car: replacement accessories.
icta88/s168F.-Price of a car: classic cars.
icta88/s168G.-Price of a car: cap for expensive car.
icta88/s169.-Interpretation. [1987 (No.2) s.1]
icta88/s171.-Relief from tax. [1987 (No.2) s.3]
icta88/s172.-Exceptions from tax. [1987 (No.2) s.4]
icta88/s173.-Persons who may apply for registration. [1987 (No.2) s.5]
icta88/s174-Excluded employments. [1987 (No.2) s.6]
icta88/s175.-Applications for registration. [1987 (No.2) s.7]
icta88/s176.-Registration. [1987 (No.2) s.8]
icta88/s177.-Change of scheme employer. [1987 (No.2) s.9]
icta88/s177A.-Death of scheme employer.
icta88/s177B.-Alteration of scheme's terms.
icta88/s178.-Cancellation of registration. [1987 (No.2) s.10]
icta88/s179.-Recovery of tax from scheme employer. [1987 (No.2) s.11]
icta88/s180.-Annual returns etc. [1987 (No.2) s.12]
icta88/s181.-Other information. [1987 (No.2) s.13]
icta88/s182.-Appeals. [1987 (No.2) s.15]
icta88/s183.-Partnerships. [1987 (No.2) s.16]
icta88/s184.-Independent accountants. [1987 (No.2) s.17]
icta88/s185.-Approved share option schemes. [1980 s.47(1); 1984 s.38(1)]
icta88/s186.-Approved profit sharing schemes. [1978 s.53(1)]
icta88/s187A Relief for contributions in respect of share option gains.
icta88/s188.-Exemptions from section 148. [1970 s.188(1); 1971 Sch.6 24; 1970(F) Sch.5 Pt.III 12(1)]
icta88/s189.-Lump sum benefits on retirement. [1973 s.14; 1987 Sch.2 3]
icta88/s190.-Payments to MPs and others.
icta88/s191.-Job release scheme allowances not to be treated as income.
icta88/s191A.-Removal expenses and benefits.
icta88/s191B.-Removal benefits: beneficial loan arrangements.
icta88/s192A.-[Foreign earnings deduction for seafarers.
icta88/s193.-Foreign earnings and travel expenses. [1977 Sch.7 1, 11]
icta88/s194.-Other foreign travel expenses. [1977 s.32(7); 1986 s.34(5)]
icta88/s195.-Travel expenses of employees not domiciled in the United Kingdom. [1986 s.37]
icta88/s196.-Foreign pensions. [1974 s.22(3)]
icta88/s197.-Leave travel facilities for the armed forces. [1977 s.37(1), (2)]
icta88/s197A.-Car parking facilities.
icta88/s197AA.-Works bus services.
icta88/s197AB.-Support for public transport bus services.
icta88/s197AC.-Provision of cycle or cyclist's safety equipment.
icta88/s197AD- Mileage allowance payments
icta88/s197AE- Passenger payments
icta88/s197AF- Mileage allowance relief
icta88/s197AG- Giving effect to mileage allowance relief
icta88/s197AH- Interpretation of sections 197AD to 197AG
icta88/s197B.-Limit on chargeable mileage profit.
icta88/s197C.-Definition of mileage profit.
icta88/s197D.-Definition of taxed mileage profit.
icta88/s197E.-Exception from section 197B.
icta88/s197F.-Other interpretative provisions.
icta88/s197G.-Sporting and recreational facilities.
icta88/s198.-Relief for necessary expenses. [1970 s.189; 1984 s.28(2)(a); 1971 s.47(i)(ii)]
icta88/s199.-Expenses necessarily incurred and defrayed from official emoluments. [1970 s.191]
icta88/s200.-Expenses of Members of Parliament. [1984 s.28(1)]
icta88/s200AA.-Incidental benefits for holders of certain offices etc.
icta88/s200A.-[Incidental overnight expenses.
icta88/s200B.-[Work-related training provided by employers.
icta88/s200C.-Expenditure excluded from section 200B.
icta88/s200D.-Other work-related training.
icta88/s 200E. - Education and training funded by employers.
icta88/s200F.-Section 200E: exclusion of expenditure not directly related to training.
icta88/s200H. -Section 200E: exclusion of expenditure otherwise relieved.
icta88/s200J.- Education or training funded by third parties.
icta88/s201.-Fees and subscriptions to professional bodies, learned societies etc. [1970 s.192]
icta88/s201AA.-Employee liabilities and indemnity insurance.
icta88/s201A.-[Expenses of entertainers.
icta88/s202.-Donations to charity: payroll deduction scheme. [1986 s.27(1)-(7); 1987 s.32]
icta88/s202A.-Assessment on receipts basis.
icta88/s202B.-Receipts basis: meaning of receipt.
icta88/s203.-Pay as you earn. [1970 s.204; 1971 Sch.6 25; 1987 (No.2) s.92]
icta88/s203A.-[PAYE: meaning of payment.
icta88/s203B.-PAYE: payment by intermediary.
icta88/s203C.-[PAYE: employee of non-UK employer.
icta88/s203D.-PAYE: employee non-resident, etc.
icta88/s203E.-PAYE: mobile UK workforce.
icta88/s203F.-[PAYE: tradeable assets.
icta88/s203FA.-PAYE: enhancing the value of an asset.
icta88/s203FB.-[PAYE: gains from share options etc.
icta88/s203G.-PAYE: non-cash vouchers.
icta88/s203H.-[PAYE: credit-tokens.
icta88/s203I.-PAYE: cash vouchers.
icta88/s203J.-S.203B to s.203I: accounting for tax.
icta88/s203K.-"Trading arrangements".
icta88/s203L.-S.203B to S.203K: interpretation, etc.
icta88/s204.-PAYE repayments. [1981 s.29; 1987 Sch.3 7]
icta88/s205.-Assessments unnecessary in certain circumstances.
icta88/s206.-Additional provision for certain assessments. [1970 s.206]
icta88/s206A.-PAYE settlement agreements.
icta88/s207.-Disputes as to domicile or ordinary residence. [1970 s.207]
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