Employment Income Manual

EIM45455 - Employment income provided through third parties: exclusions: earmarking for employee share and share option schemes: meaning of 'exempt income'

Section 8 ITEPA 2003

Unless otherwise specified, 바카라 사이트˜exempt income바카라 사이트™ in the Part 7A rules means exempt income for the purposes of the employment income Parts of ITEPA 2003.

An amount of income is 바카라 사이트˜exempt income바카라 사이트™ for the purposes of the employment income Parts if, as a result of any exemption, no liability to income tax arises in respect of it as such an amount.