(f) Separate payment for restrictive covenantSixth, on termination of employment a separately identifiable payment is made in connection with the employee's acceptance of a restrictive covenant. This is chargeable to tax under ITEPA 2003 s 225, whether or not it exceeds £30,000.
Sixth, on termination of employment a separately identifiable payment is made in connection with the employee's acceptance of a restrictive covenant. This is chargeable to tax under ITEPA 2003 s 225, whether or not it exceeds £30,000.
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