15A
Benefits Code I and Exemptions and Exclusions
Table of Contents
15A.1 Benefits in Kind: General
15A.1.1 Policy
15A.1.2 Tax Rule Choices
15A.1.3 The Benefits Code and its Role in ITEPA
15A.2 Convertibility Principle—Section 62 and
Tennant v Smith
15A.2.1 Types of Convertibility
15A.2.2 Restricting Convertibility
15A.2.3 Salary Sacrifice
15A.2.3.1 The Principle
15A.2.3.2 Legislative Modifications for Cars and Accomodation
15A.2.4 Extent of Liability
15A.2.5 Anomalies and Distinctions
15A.3 Benefits Code Part 3 Chapter 4 Vouchers and Credit Tokens; Legislation
15A.4 Benefits Code III Living Accommodation
15A.4.1 Basic Rule
15A.4.1.1 Otherwise Chargeable
15A.4.1.2 Provided by Reason of Employment
15A.4.1.3 Scope of Charge
15A.4.1.4 Exceptions from Sections 102, 145: Non-Beneficial Occupation
15A.4.1.5 Exceptions—Examples
15A.4.1.6 The Charge
15A.4.2 Additional Charge under TA 1988, Section 146
15A.4.2.1 Cost
15A.4.2.2 Example
15A.4A Minor Receipts (Chapter 6)
15A.5 Exemptions and Exclusions
15A.5.1 Relocation Benefits and Expenses
15A5.1.1 Eligible Benefits and Expenses
15A.5.1.2 Reasonable and Connected
15A.6 Costs and Benefits of Training
15A.6.1 Training, Scholarship and Apprenticeship Schemes
15A.6.2 Work Related Training
15A.6.3 Individual Learning Accounts
15A.7 Other Exemptions
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