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Home / Simons-Taxes /Personal and employment tax /Part E8 National Insurance contributions /Division E8.9 Payment and repayment of contributions /Introduction to payment and repayment of contributions / E8.912 Payments under employment protection legislation

E8.912 Payments under employment protection legislation

Personal and employment tax

Contributions attributable to awards made under the Employment Rights Act 1996 (eg arrears of pay under an award for reinstatement or re-engagement, pay due following an order for continuation of employment, and pay due following a protective award, see E8.256) are to be paid by reference

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B3.340A Hire purchase of plant and machinery and similar contracts

C2.1020 Employment-related securities options and capital gains

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

I5.226 Disposals of QIIPs for consideration

C2.201 Allowable expenditure for capital gains—overview

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

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

B2.319 Duality of purpose—apportionment of the expenditure

D3.410 Benefits provided by close companies to participators

B3.1006 The relevant interest

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I11.215 IHT accounts—excepted settlements

I5.1122 More than one settlor (income tax and CGT)

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

B2.202 Capital receipts

D4.412 CFCs—excluded territories exemption

E6.102K Statutory residence test—the definition of a 'home'