SCHEDULES

SCHEDULE 26U.K.Redundant reliefs

Part 1 U.K.Income tax and corporation tax

Supplement payable in connection with payroll deduction schemeU.K.

3(1)Section 38 of FA 2000 (supplement payable in connection with payroll deduction scheme) is repealed.U.K.

(2)Accordingly, the following provisions are repealed—

(a)in ITEPA 2003, paragraph 243 of Schedule 6;

(b)in FA 2003, section 146;

(c)in ITA 2007, paragraph 390 of Schedule 1.