Related Commentary  Related HMRC Manuals

421A(1)  This section applies for determining for the purposes of Chapters 2 to 5 the amount of the consideration given for anything.

421A(2)  If any consideration is given partly in respect of one thing and partly in respect of another, the amount given in respect of the different things is to determined on a just and reasonable apportionment.

421A(3)  The consideration which is taken to be given wholly or partly for anything does not include the performance of any duties of, or in connection with, an employment.

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