409 Exception for payments and benefits in respect of [certain legal expenses etc] and indemnity insurance
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

409  Exception for payments and benefits in respect of [certain legal expenses etc] and indemnity insurance

(1)     This Chapter does not apply to a payment or other benefit received by an individual if or to the extent that—

(a)     in the case of a cash benefit, it is provided for meeting the cost of a deductible

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