14 Exemption for board or lodging provided to carers
Finance Act 2015 (2015 c 11) | Legislation

14  Exemption for board or lodging provided to carers

(1)     Part 4 of ITEPA 2003 (employment income: exemptions) is amended as follows.

(2)     In Chapter 8 (exemptions: special kinds of employees), after section 306 insert—

“C²¹°ù±ð°ù²õ

306A Carers: board and lodging

(1)     For the purposes of this section an individual is employed

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Liquidated damages in construction contracts

Liquidated damages in construction contractsThis Practice Note explains what liquidated and ascertained damages (LADs/LDs) are and their purpose in a building contract. It considers the difference between liquidated damages and general (or unliquidated) damages and looks at the enforceability of

LEXISNEXIS

The Standard Provisions of the Society of Trust and Estate Practitioners (STEP)

The Standard Provisions of the Society of Trust and Estate Practitioners (STEP)FORTHCOMING CHANGE: The Society of Trust and Estate Practitioners (STEP) is currently reviewing and revising the STEP Standard provisions and intends to release the 3rd edition later in 2021.Trustees' powersAs trusts can

LEXISNEXIS

Indirect effect of EU law

Indirect effect of EU lawWhat is indirect effect of EU law?The doctrine of indirect effect, or consistent interpretation, is a duty that national courts have, as part of the Member State responsible for fulfilment of EU obligations, to interpret national law in light of EU law, especially with

LEXISNEXIS

Option agreements—the need for a long-stop date

Call options are frequently used by developers to secure a right to buy land if planning permission is obtained. Taking an option provides the developer with time to make and pursue a planning application before having to commit to paying for the land. The developer's initial outlay will be limited