This part of the guidance deals with the treatment of sums received in consideration for an agreement that restricts the way in which a person can carry on a business or enter into an employment. This type of agreement can take the form of restrictive covenants, exclusivity agreements, non-competition agreements, golden handcuff agreements and the like.

A common feature will be that in return for consideration which may take the form of money or money's worth the person concerned will restrict their business, trade, professional or employment activities in some way.

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