http://www.legislation.gov.uk/ukpga/2000/17/schedule/8/paragraph/83/2005-04-07
Finance Act 2000
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
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Statute Law Database
2024-06-14
Expert Participation
2005-04-07
Finance Act 2000
Sch. 6
para. 6(1A)
Finance Act 2012
Sch. 32
para. 3(2)
Finance Act 2000
Sch. 6
para. 14(6)-(9)
Finance Act 2012
Sch. 32
para. 4
Finance Act 2000
Sch. 6
para. 15(3A)-(3D)
Finance Act 2012
Sch. 32
para. 5(5)
Finance Act 2000
Sch. 6
para. 15(4)(za)
Finance Act 2012
Sch. 32
para. 5(6)
Finance Act 2000
Sch. 6
para. 15A(1)
Finance Act 2012
Sch. 32
para. 6
Finance Act 2000
Sch. 6
para. 24(4A)
(4B)
Finance Act 2012
Sch. 32
para. 7
Finance Act 2000
Sch. 6
para. 26(3A)
Finance Act 2012
Sch. 32
para. 8
Finance Act 2000
Sch. 6 para. 28A and cross-heading
Finance Act 2012
Sch. 32
para. 9
Finance Act 2000
Sch. 6
para. 29(8)
Finance Act 2012
Sch. 32
para. 10
Finance Act 2000
Sch. 6
para. 40(4)
(5)
Finance Act 2012
Sch. 32
para. 13(3)
Finance Act 2000
Sch. 6
para. 42A(2)(a)
Finance Act 2012
Sch. 32
para. 14(2)
Finance Act 2000
Sch. 6
para. 42A(2A)
Finance Act 2012
Sch. 32
para. 14(3)
Finance Act 2000
Sch. 6 para. 42A(5) Table
Finance Act 2012
Sch. 32
para. 14(5)(a)
Finance Act 2000
Sch. 6 para. 42A(5) Table
Finance Act 2012
Sch. 32
para. 14(5)(b)
Finance Act 2000
Sch. 6
para. 42A(5)
Finance Act 2012
Sch. 32
para. 20(1)(a)
Finance Act 2000
Sch. 6
para. 42A(5)
Finance Act 2012
Sch. 32
para. 20(1)(b)
Finance Act 2000
Sch. 6
para. 42A(5)
Finance Act 2012
Sch. 32
para. 20(1)(c)
Finance Act 2000
Sch. 6
para. 42A(5A)-(5C)
Finance Act 2012
Sch. 32
para. 14(6)
Finance Act 2000
Sch. 6
para. 42A(6)
Finance Act 2012
Sch. 32
para. 14(7)
Finance Act 2000
Sch. 6
para. 42A(7)
Finance Act 2012
Sch. 32
para. 14(8)
Finance Act 2000
Sch. 8
para. 83(2)
Finance Act 2004
Sch. 42
Pt. 3
Finance Act 2000
Sch. 6
para. 20A(1A)-(1C)
Finance Act 2011
Sch. 20
para. 2
Finance Act 2000
Sch. 6 para. 101(2)(a)(v) and word
Finance Act 2011
Sch. 20
para. 7(b)
SCHEDULES
F1F1SCHEDULE 8
Annotations:
Amendments (Textual)
Part X Income tax
Partnership share money deducted before tax
83
1
Partnership share money deducted from an employee’s salary in accordance with a partnership share agreement is not regarded as income of the employee chargeable to tax under Schedule E.
2
The deduction of partnership share money shall be disregarded for the purpose of ascertaining the amount of—
a
the employee’s remuneration for the purposes of Chapter I of Part XIV of the Taxes Act 1988 (retirement benefit schemes), or
b
the employee’s relevant earnings for the purposes of Chapter III or IV of that Part (retirement annuities or personal pension schemes).
Sch. 8 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)