| Benefits Code I and Exemptions and Exclusions |
31 |
Miners etc coal and allowances in lieu of coal section 306. |
Chapter 9: Exemptions: Pension Provision |
Death or retirement benefit provision section 307. |
Exemption of contributions to approved personal pension arrangements section 308. |
Chapter 10: Exemptions: Termination of Employment |
Redundancy payments; Limited exemptions for statutory redundancy payments section 309. |
Outplacement benefits; 310–312 covering Counselling and other outplacement services and Retraining courses. |
Chapter 11: Miscellaneous Exemptions |
Living accommodation 313–315 covering Repairs and alterations to living accommodation section 313; payment of council tax etc paid for certain living accommodation section 314 and limited exemption for expenses connected with certain living accommodation section 315. |
Work accommodation, supplies etc. Accommodation, supplies and services used in employment duties section 316 Homeworkers additional household expenses section 316A;Workplace meals Subsidised meals section 317; Childcare Care for children section 318; Telephones and computer equipment; Mobile telephones section 319; Limited exemption for computer equipment section 320. Note that of these sections 316, y 316A, 318, 319 and 320 are only relevant to part 3 chapter 10 while section 317 which used to be confined to chapter 10 is now general. |
Awards and gifts 321–324 covering suggestion awards, long service awards and small gifts from third parties. |
Overseas medical treatment section 325. |
Expenses incidental to sale etc of asset of a kind not normally met by transferor section 326. |