Seventh Schedule Index

Seventh Schedule Index

Paragraph 1 – Definitions

Paragraph 2 – Taxable benefits

Paragraph 3 – Determination of cash equivalent of value of taxable benefit

Paragraph 4 – Taxable benefits granted by associated institutions

Paragraph 5 – Acquisition of an asset at less than actual value

Paragraph 6 – Right of use of any asset (other than residential accommodation or any motor vehicle)

Paragraph 7 – Right of use of motor vehicle

Paragraph 8 – Meals, refreshments and meal and refreshment vouchers

Paragraph 9 – Residential accommodation

Paragraph 10 – Free or cheap services

Paragraph 10A – Residential accommodation – other terms

Paragraph 11 – Benefits in respect of interest on debt

Paragraph 12 – Subsidies in respect of debt

Paragraph 12A – Contribution to benefit fund

Paragraph 12B – Incurral of costs relating to medical services

Paragraph 12C – Benefits in respect of insurance policies

Paragraph 12D – Valuation of contributions made by employers to certain retirement funds

Paragraph 12E – Contribution to bargaining council

Paragraph 13 – Payment of employee’s debt or release of employee from obligation to pay a debt

Paragraph13A – [Repealed]

Paragraph 14 – [Repealed]

Paragraph 15 – [Repealed]

Paragraph 16 – Benefits granted to relatives of employees and others

Paragraph 17 – Certificates by employers

Paragraph 18 – Annual statements by employers

Paragraph 19 – [Repealed]

Paragraph 20 – Amendments to this schedule