Miners
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