Direct Provision in UK Law

  • Chapter EIM16100
    • HMRC guidance manuals collection
    • HM Revenue & Customs
    ...... the provision of a car, motorcycle or bicycle parking space at or near an employee’s ... to obtain or use a mobile phone if there is no benefit on the direct provision of the mobile phone, see EIM21780. Note that the voucher and ......
  • Chapter NIM05684
    • HMRC guidance manuals collection
    ......Section 317 ITEPA 2003 exempts the direct provision by employers of subsidised meals, providing certain conditions ......
  • Chapter NIM06390
    • HMRC guidance manuals collection
    ...... be used in respect of the travel costs of a disabled employee, the direct provision of which would be exempt from income tax under section 246 ITEPA ......
  • Chapter NIM05685
    • HMRC guidance manuals collection
    ......Section 317 ITEPA 2003 exempts the direct provision by employers of subsidised meals, providing certain conditions ......
  • Chapter EIM15150
    • HMRC guidance manuals collection
    • HM Revenue & Customs
    ...... 2003 is prevented from charging the payment, either because of direct employer provision or by the application of Section 554W as outlined ......
  • Chapter VCM3200
    • HMRC guidance manuals collection
    • HM Revenue & Customs
    ......Examples are television rental, video hire and the provision of self-storage warehousing facilities. It applies where, subject to ...In some cases where fees for admission are received, while is no direct provision of services to customers, continuous work is required to keep ......
  • Chapter PTM062310
    • HMRC guidance manuals collection
    ......Guaranteed pension. Provision of a scheme pension. Provision of a scheme pension by a defined benefits ... paid direct from the scheme as a scheme pension, or. by purchasing a lifetime ......
  • Chapter EIM15325
    • HMRC guidance manuals collection
    • HM Revenue & Customs
    ......Part 7A does not apply to direct provision of benefits by an employer. If Part 7A does not apply then the ......
  • Chapter INTM164070
    • HMRC guidance manuals collection
    ......Where an agreement contained a provision allowing relief to direct investors for underlying tax, it was previously ......
  • Chapter EIM15326
    • HMRC guidance manuals collection
    • HM Revenue & Customs
    ...... ITEPA 2003 took effect from 6 April 2011 but does not apply to the direct provision of benefits by an employer. A lump sum paid on retirement by the ......
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