227 Scope of Part 4
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Part 4 Employment Income: Exemptions

Chapter 1
Exemptions: General

227  Scope of Part 4

(1)     This Part contains—

(a)     earnings-only exemptions, and

(b)     employment income exemptions.

(2)     In this Act “earnings-only exemption” means an exemption from income tax which—

(a)     prevents liability to tax arising in respect of earnings, either by virtue of one or more particular

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