Income Tax (Earnings and Pensions) Act 2003: Primary legislation governing the taxation of employment income and deferred compensation, including Part 7A which deals with disguised remuneration rules
Employment Rights Act 1996: Fundamental employment legislation that provides the basic framework of employment rights, including provisions relevant to compensation arrangements
Finance Act: Annual legislation that may contain specific provisions affecting deferred compensation arrangements and their tax treatment
Companies Act 2006: Corporate governance framework affecting how companies can structure and approve compensation arrangements
Working Time Regulations 1998: Regulations governing working hours and compensation that must be considered in deferred payment structures
Equality Act 2010: Ensures deferred compensation arrangements do not discriminate against protected characteristics
Financial Services and Markets Act 2000: Regulatory framework for financial services firms, including specific requirements for deferred compensation in regulated entities
Insolvency Act 1986: Legislation affecting the security and priority of deferred payments in case of employer insolvency
Limitation Act 1980: Sets statutory time limits for bringing claims related to compensation agreements
Data Protection Act 2018: Modern data protection requirements including GDPR principles that affect how personal and financial data must be handled in compensation arrangements
