108(1)Amend section 833 (interpretation of Income Tax Acts) as follows.U.K.
(2)For subsection (3)(a) substitute—
“(a)any payment or other benefit charged to tax under Chapter 3 of Part 6 of ITEPA 2003 (payments and other benefits on termination of employment);”.
(3)For subsection (4)(a) and (b) substitute—
“(a)any income charged to tax under ITEPA 2003 except—
(i)payments that meet the conditions in section 623 of that Act (return of surplus employee additional voluntary contributions); and
(ii)jobseeker’s allowance (to which Chapter 3 of Part 10 of that Act applies);
(b)any income from any property which is attached to or forms part of the general earnings from any employment;”.
(4)For paragraphs (a) to (e) of subsection (5) substitute “ income which is earned income by virtue of section 529 ”.