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Finance Act 2005

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

18Extension of outplacement services etc exemption: part-time employees

(1)ITEPA 2003 is amended as follows.

(2)In section 310 (counselling and other outplacement services) in subsection (4) (person to have been employed full-time in the employment which is ceasing for a specified period) omit “full-time”.

(3)In section 311 (retraining courses) in subsection (3) (conditions to be satisfied in relation to the course)—

(a)at the end of paragraph (b) insert “and”;

(b)in paragraph (c) (course to last no more than one year) for “one year” substitute “two years”;

(c)omit paragraph (d) (employee to attend the course on a full-time or substantially full-time basis) and the word “and” before it.

(4)In that section, in subsection (4)(c) (person to be employed full-time in the employment which is ceasing for a specified period) omit “full-time”.

(5)This section has effect in relation to the year 2005-06 and subsequent years of assessment.

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