10F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
(2)In section 336 of the Taxes Act 1988 (temporary residents in the United Kingdom) for “Cases I, II and III of Schedule E” substitute “ determining taxable earnings from an employment under Chapters 4 and 5 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003 (employment income: charge to tax) ”.
(3)In section 38(9) of the Finance Act 1988 (c. 39) (maintenance payments under existing obligations: 1989-90 onwards)—
(a)for “68(1)(b) or 192(3)” substitute “ or 68(1)(b) ”, and
(b)after “Taxes Act 1988” insert “ or section 355 of the Income Tax (Earnings and Pensions) Act 2003 ”.
(4)In section 76 of the Finance Act 1989 (c. 26) (non-approved retirement benefits schemes)—
(a)in subsection (3)(b) and (6)(b), for the words from “is treated” to the end substitute “ counts as employment income of a person by virtue of section 386 (1) of the Income Tax (Earnings and Pensions) Act 2003 (charge on payments to non-approved retirement benefit schemes) ”, and
(b)in subsection (6D)(a) for “employer” substitute “ employee ”.
Textual Amendments
F1Sch. 17 para. 10(1) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)