404 How the £30,000 threshold applies
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

404  How the £30,000 threshold applies

(1)     For the purpose of the £30,000 threshold in section 403(4) and (5), the payments and other benefits provided in respect of an employee or former employee which are to be aggregated are those provided—

(a)     in respect of the same employment,

(b)     in respect of different employments with the same employer, and

(c)     in respect of employments with employers who are associated.

(2)     For this purpose employers are “associated” if on a termination

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