http://www.legislation.gov.uk/ukpga/2002/23/section/38/2007-11-29
Finance Act 2002
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.
2002-08-02
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Statute Law Database
2024-05-31
Expert Participation
2007-11-29
Finance Act 2002
Sch. 16
para. 27(5)
(6)
Finance Act 2008
Sch. 39
para. 48
s. 118(2)
art. 2(2)
art. 10
Part 3Income tax, corporation tax and capital gains tax
Chapter 2Other provisions
Employment income and related matters
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.
F12
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F13
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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.