Class 2 contributions

Commentary – Tax Reporter ¶1016-500

Contributions-based

Commentary – Tax Reporter ¶1030-200 ; Tax Reporter ¶1030-500

Exemption from tax

Legislation/Regulatory – ITEPA2003 s. 677

Generally

Commentary – Tax Reporter ¶490-100 ; Tax Reporter ¶490-250

Short-term benefit

Legislation/Regulatory – SSCBA92 s. 20(2), 21(2)

Working tax credit

Legislation/Regulatory – SI 2002/2005 reg. 5