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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 28 results.
30% reduction can be applied to irregular income from mutual agreement
V5288-26
30% reduction possible on early retirement compensation if paid as capital
V2368-25
30% reduction allowed for lump-sum payment under mutual agreement resignation
V0738-25
Additional early retirement payments do not qualify for the 30 per cent reduction
V2025-24
30% tax reduction inapplicable if mutual agreement severance is paid across multiple tax years
V1139-24
Delay compensation in workplace transfers does not qualify for the 30 per cent reduction
V2869-23
30% reduction for irregular income may apply to lump-sum payments for loss of supplement
V1418-21
30% Income Tax reduction applies to lump-sum payments replacing life annuities under certain conditions
V3336-20
Incentivised leave compensation allows for the 30% reduction for irregular income
V2016-20
30% reduction applicable if compensation for loss of supplement is attributed to a single tax period
V1441-20
30% reduction applicable to pension substitution compensation if paid as a single lump sum
V1425-20
30% reduction for irregular income may apply if compensation is attributed to a single period
V1254-20
30% reduction for irregular income may apply if compensation is attributed to a single tax period
V1152-20
30% reduction applicable if pension supplement suppression compensation is attributed to a single tax period
V1132-20
V1161-20
30% reduction cannot be applied to income obtained in a notoriously irregular manner
V0858-20
30% reduction for notoriously irregular income is not applicable to career progression allowance differences
V0865-20
30% tax reduction cannot be applied to compensation for lack of notice
V0667-20
30% tax withholding reduction applicable to absolute permanent disability compensation
V2784-17
30% reduction for notoriously irregular income cannot be applied to self-employment promotion grants
V2494-17
The 30% reduction for income obtained in a notoriously irregular manner may be applied
V1815-17
30% reduction applicable to income obtained in a notoriously irregular manner
V1816-17
30% reduction for extraordinary bonuses for services rendered is not applicable
V1043-17
30% reduction for irregular earnings does not apply to bonuses that are not notoriously irregular or lack a generation period exceeding two years
V4928-16
40% tax reduction cannot be applied to compensation for accumulated time off
V1823-15
The 40% reduction is not applicable to the proportional payment of the 2012 extraordinary bonus
V0389-15
40% tax reduction applicable when compensatory pension is replaced by a lump sum payment
V0830-14
Geographical mobility compensation may qualify for 40% tax reduction if imputed to a single tax period
V0356-14
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