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The Enactment of Extra-Statutory Concessions Order 2018
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- UK Statutory Instruments
- 2018 No. 282
- Article 4
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Income of company directors and professionals in practice: income tax
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4.—(1) Chapter 2 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003(1) (tax on employment income) is amended as follows.
(2) In section 6(5) (nature of charge to tax on employment income) for “Part 2” to the end substitute—
“(a)Part 2 of ITTOIA 2005 (trading income) by virtue of section 15 (divers and diving supervisors), 16A (voluntary office-holders: compensation for lost profits), 16B (payments to company directors) or 16C (professionals in practice: incidental income from an office or employment) of that Act, or
(b)Part 3 of CTA 2009 (trading income) by virtue of section 40A (payments to company directors) or 40B (professionals in practice: incidental income from an office or employment) of that Act.”.
(1)
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