ITEPAIncome Tax (Earnings and Pensions) Act (UK)
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Early this year HM Revenue & Customs got wind of this and ruled that it would tax all cash in hand inducements as taxable income under Section 394 ITEPA in a bid to make the deals less attractive.
In addition, it may be available as a post-employment deduction against total income/ capital gains within the six years after the end of the tax year in which the employment ceased (ITEPA 2003 s346, formerly ICTA 1988 s201AA).