Finance Act 2011, Paragraph 36 is up to date with all changes known to be in force on or before 04 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.
36(1)Amend section 39 (employee benefit contributions: meaning of “employee benefit scheme” etc) as follows.U.K.
(2)In subsection (2) after “employer” insert “ or persons linked with present or former employees of the employer ”.
(3)After subsection (2) insert—
“(3)Section 554Z1 of ITEPA 2003 applies for the purposes of subsection (2) but as if references to A were to a present or former employee of the employer.
(4)So far as it is not covered by subsection (2), “employee benefit scheme” also means—
(a)an arrangement (“the relevant arrangement”) within subsection (1)(b) of section 554A of ITEPA 2003 to which subsection (1)(c) of that section applies, or
(b)any other arrangement connected (directly or indirectly) with the relevant arrangement.”
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