Related Commentary  Related HMRC Manuals


ITTOIA 2005 inserts s. 325A, effective for income tax purposes for 2005–06 onwards: see the History notes for details.

325A(1)  No liability to income tax in respect of employment income arises on any payment if or to the extent that–

(a)were the payment an annual payment falling within Chapter 7 of Part 5 of ITTOIA 2005, it would be exempt from income tax under section 735 of that Act (health and employment insurance payments), and

(b)it meets conditions A and B.

325A(2)  Condition A is that the payments are made–

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