Part 6

Employment income: income which is not earnings or share-related
Chapter 2

Benefits from employer-financed retirement benefits

Benefits treated as employment income

Certain lump sums: calculation of amount taxed by virtue of section 394
397. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 395 substituted for ss. 395-397 (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(8), 284(1) (with Sch. 36)
Words in Pt. 6 Ch. 2 heading substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(2), 284(1) (with Sch. 36)