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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.7 Allowable employee deductions and exempt employer payments /Exemptions and deductions—legislative structure / E4.702 Exemptions—legislative structure

E4.702 Exemptions—legislative structure

Personal and employment tax

E4.702 Exemptions—legislative structure

The legislation providing for exemptions in respect of employment income is mostly contained in ITEPA 2003, Pt 4, the major exception being exemptions in connection with employment-related securities, which are dealt with in ITEPA 2003, Pt 7 (see Division E4.5). For various exemptions contained in some other parts of ITEPA 2003 and in other enactments, see Division E4.3.

There is a hierarchy of exemptions in the 'Part 4' legislation;

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I4.265 Lifetime transfers reported late

I9.325 Foreign pensions free from IHT

C2.501A Compensation and capital gains tax—overview

B5.820 Charity's profits of trade—general liability to income tax

I5.251 Absolute entitlement by the life tenant

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

E4.1118 Calculation and payment of tax due on retrospective income

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

B8.210 Restrictions on sideways loss relief

C1.511 Use of Mansworth v Jelley losses

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

I5.1304 Beneficiary with contingent interest