377 Costs and expenses in respect of personal security assets and services
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Personal security assets and services

377  Costs and expenses in respect of personal security assets and services

(1)     This section applies if—

(a)     there is a special threat to an employee's personal physical security which arises wholly or mainly because of the employee's employment,

(b)     an asset or service which improves personal security is provided for or used by the employee to meet the threat,

(c)     the employee's earnings include an amount in respect of—

(i)     the provision or use, or

(ii)     expenses connected with it,

because the whole or part of the cost of the

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Sentencing fraud offences committed by individuals

Sentencing fraud offences committed by individualsThe Sentencing Council (SC) has produced sentencing guidelines for fraud offences under the Fraud Act 2006 (fraud by false representation, fraud by failing to disclose information and fraud by abuse of position), false accounting under section 17 of

LEXISNEXIS

In a business-to-business contract where a contractual long-stop date has passed but the parties wish to

In a business-to-business contract where a contractual long-stop date has passed but the parties wish to continue with the contract, should they document their intention to continue or enter into a new contract?Long-stop dateAs stated in the Drafting Notes to clause: Long-stop date definition, the

LEXISNEXIS

How are the post-employment notice pay (PENP) provisions applied in circumstances where the employee is

How are the post-employment notice pay (PENP) provisions applied in circumstances where the employee is (a) on long-term sickness absence and has exhausted his entitlement to sick pay, or (b) has been dismissed summarily without notice?The amendments to sections 402 to 404 of the Income Tax

LEXISNEXIS

Control of asbestos—duty to manage

The Control of Asbestos Regulations 2012 (CAR 2012) place various duties on employers to protect employees from risks related to exposure to asbestos and make it clear that these duties, so far as is reasonably practicable, are also owed to any other person, whether at work or not, who may be