22 |
Treated as Earnings’ deals with a variety of provisions some of which are at present discussed elsewhere in this text. These are: |
Section 221—sickness benefit; qualifying sickness benefit payments are treated as income for the period of absence to which they relate. If the payment come from a fund to which both employer and employees have contributed the charge is restricted to that part attributable to the employer’s contribution. |
Section 222—payments by employer on account of tax where deduction not possible (see §17A.4.7). These refer to ‘notional’ payments under various PAYE rules, viz, ss 687, 689, and 693–700 if the employee does not make good the tax to the employer. The tax element is treated as earned 30 days after that of the notional payment |
Section 223—payments for director’s tax other than by director—see §17A.4.7. |
Section 224—payments to non-approved pension arrangements TA 1988 section 648 (not cited at present). |
Sections 225 and 226—payments and other valuable consideration given for undertakings see §14A.4.5. |