Children's allowances

Commentary – Tax Reporter ¶488-060
HMRC Guidance – EIM66620

Coal payments

Legislation/Regulatory – SI 2001/1004 Sch. 3, Pt. X, para. 14

Coal, Class 1 exclusion

Commentary – Tax Reporter ¶1006-735

Free coal

Commentary – Tax Reporter ¶488-050

Housing

Commentary – Tax Reporter ¶488-055
HMRC Guidance – EIM66625