Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 4 U.K. Employment income: exemptions

Chapter 11 U.K. Miscellaneous exemptions

Telephones and computer equipment U.K.

F1 320 Limited exemption for computer equipment U.K.

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Textual Amendments

F1 S. 320 repealed (with effect for the year 2006-07 and subsequent years of assessment in accordance with s. 61(2) of the amending Act) by Finance Act 2006 (c. 25), s. 61(1), Sch. 26 Pt. 3(7) (with s. 61(3))