Statute
Section 8 — Income Tax (Earnings and Pensions) Act 2003: Meaning of “exempt income”
Text of the provision Official document
Meaning of “exempt income” 8 For the purposes of the employment income Parts, an amount of employment income within paragraph (a), (b) or (c) of section 7(2) is “exempt income” if, as a result of any exemption in Part 4 or elsewhere, no liability to income tax arises in respect of it as such an amount.
Official source: legislation.gov.uk
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