Part 3Income tax, corporation tax and capital gains tax
Chapter 2Other provisions
Employment income and related matters
F233 Employer-subsidised public transport bus services
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F234 Car fuel: calculation of cash equivalent of benefit
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F235 Statutory paternity pay and statutory adoption pay
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F236 Exemption of minor benefits: application to non-cash vouchers
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F237 Minor amendments to Schedule E charge
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38 Provision of services through an intermediary: minor amendments
1
Schedule 12 to the Finance Act 2000 (c. 17) (provision of services through an intermediary) is amended as follows.
F32
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F33
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4
In that Part, in paragraph 18(3) (restriction on expenses deductible in calculating profits of partnership intermediary), for paragraph (a) substitute—
a
the amount that, in calculating the deemed Schedule E payment, is deducted under Step Three of the calculation in paragraph 7, and
5
This section has effect for the year 2002-03 and subsequent years of assessment.
F139 Employee share ownership plans: minor amendments
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40 Treatment of deductions from payments to sub-contractors
F71
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2
In section 829 of the Taxes Act 1988 (application of Income Tax Acts to public departments), after subsection (2) insert—
2A
Subsections (1) and (2) above have effect in relation to Chapter 4 of Part 13 of this Act (sub-contractors in the construction industry) as if the whole of any deduction required to be made under section 559 were in all cases a deduction of income tax.
F53
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4
This section has effect in relation to deductions made under section 559 of the Taxes Act 1988 on or after 6th April 2002.
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F441 Parliamentary visits to EU candidate countries: tax treatment of members’ expenses
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