Acquisitions out of earmarked sums or assets, exclusions



Application of provisions, conditions 1 to 5

Asset subject to earlier tax liability

Benefits code

Chargeable gains, unremitted income


Commencement and transitional provisions

Commercial transactions, exclusions

Connected person, meaning

Consideration given for relevant step

Convertible employment-related securities

Death, relevant step taken after

Deemed earnings

Deemed payment by employers

Deferred remuneration, exclusions


Earmarking etc. of sum of money or asset

Employee benefit contributions

Employee benefit packages, exclusions

Employee car ownership schemes, exclusions

Employee pension contributions, exclusions

Employee share schemes, exclusions

Employer-financed retirement benefits schemes

Employment income exemptions, exclusions

Employment-related securities

Acquisition for less than market value

Artificially depressed market value

Options, deductible amounts


Acquisitions out of sums or assets

Commercial transactions

Earmarking of deferred remuneration

Employee benefit packages

Employee car ownership schemes

Employment income exemptions


Holiday pay schemes

Income arising from earmarked sum or asset


Share schemes

Tackling schemes

Exercise price of share options


Group of companies, meaning

Income arising from earmarked sum or asset, exclusions

Interactions, powers to make regulations


Location of employment duties

Making asset available


Certain earnings

Earlier relevant step


Payment of employment income

Payment of sum/transfer of asset

Payment of sum/transfer of asset etc.

Payments in respect of a tax liability, exclusions

Pension income



Pension schemes


UK tax-relieved fund/relevant transfer fund under non-UK schemes, disapplication

Person liable for tax

Person linked with employee, meaning

Power to exclude other relevant steps

Purchase of annuities out of pension scheme rights, exclusions

Relevant person, meaning

Relevant repayments, exclusions

Relevant step

After employee's death

Categories of

Double charging

Earmarking not followed by

Income tax

Reductions in the value of

Relevant steps


UK tax-relieved fund/relevant transfer fund under non-UK schemes, disapplication

Relief where earmarking not followed by further relevant step

Remittance basis

Remittance basis, interaction with

Removal benefits and expenses

Research institution spin-out companies

Residence issues

Restricted employment-related securities

Restriction of corporation tax relief

Restriction of income tax relief

Retirement benefits

Lump sums, exclusions

Undertakings given to employers

Subsequent income tax liability

Tax avoidance arrangement, meaning

Transfer of employment-related loans, exclusions

Transfers between certain foreign pension schemes

Transitional provisions

Use of employee benefit trusts

Value of relevant step