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Changes over time for: Section 216


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 08/03/2012
Status:
Point in time view as at 01/09/2003. This version of this provision has been superseded.

Status
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Changes to legislation:
Income Tax (Earnings and Pensions) Act 2003, Section 216 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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216Provisions not applicable to lower-paid employmentsU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)The Chapters of the benefits code listed in subsection (4) do not apply to an employment in relation to a tax year if—
(a)it is lower-paid employment in relation to that year (see section 217), and
(b)condition A or B is met.
(2)Condition A is that the employee is not employed as a director of a company.
(3)Condition B is that the employee is employed as a director of a company but has no material interest in the company and either—
(a)the employment is as a full-time working director, or
(b)the company is non-profit-making or is established for charitable purposes only.
“Non-profit-making” means that the company does not carry on a trade and its functions do not consist wholly or mainly in the holding of investments or other property.
(4)The Chapters referred to in subsection (1) are—
Chapter 3 (taxable benefits: expenses payments);
Chapter 6 (taxable benefits: cars, vans and related benefits);
Chapter 7 (taxable benefits: loans);
...
...
Chapter 10 (taxable benefits: residual liability to charge).
(5)Subsection (1)—
(a)means that in any of those Chapters a reference to an employee does not include an employee whose employment is within the exclusion in that subsection, if the context is such that the reference is to an employee in relation to whom the Chapter applies, but
(b)does not restrict the meaning of references to employees in other contexts.
(6)Subsection (1) has effect subject to—
section 188(2) (discharge of loan: where employment becomes lower-paid),
...
...
section 220 (employment in two or more related employments).
Yn ôl i’r brig