310 Counselling and other outplacement services

Outplacement benefits

310  Counselling and other outplacement services

(1)     No liability to income tax arises in respect of—

(a)     the provision of services to a person in connection with the cessation of the person's employment, or

(b)     the payment or reimbursement of—

(i)     fees for such provision, or

(ii)     travelling expenses incurred in connection with such provision,

if conditions A to D and, in the case of travel expenses, condition E are met.

(2)     Condition A is that

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