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Finance Act 2007

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Finance Act 2007, Section 62 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. Help about Changes to Legislation

62Benefits code: whether employment is “lower-paid employment”U.K.

(1)In section 219 of ITEPA 2003 (exclusion of lower-paid employments from parts of benefits code: extra amounts to be added in connection with a car), omit subsections (5) and (6).

(2)The repeal made by subsection (1) has effect for the tax year 2007-08 and subsequent tax years.

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