Taxes Consolidation Act 1997 section 531B

Charge to income levy

Section 531B was the main charging provision for the income levy, defining the income subject to the levy, the exemptions that applied, and special rules for the 2009 transitional period and for redundancy payments.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.