- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Finance Act 1989
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6(1)Section 645 (earnings from pensionable employment) shall be amended as follows.
(2)In subsection (1)(c) for the words “neither subsection (4) nor subsection (5) below applies” there shall be substituted the words “subsection (4) below does not apply”.
(3)In subsection (3) the word “and” following paragraph (a) shall be omitted and after paragraph (b) there shall be inserted “and
(c)which is of a description mentioned in section 596(1)(a), (b) or (c).”
(4)After subsection (4) there shall be inserted—
“(4A)Where the emoluments from an office or employment held by an individual are foreign emoluments within the meaning of section 192, this section shall have effect with the substitution of the following for paragraph (c) of subsection (3) above—
“(c)which corresponds to a scheme of a description mentioned in section 596(1)(a), (b) or (c).””
(5)Subsection (5) shall cease to have effect.
(6)This paragraph shall be deemed to have come into force on 6th April 1989.
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