http://www.legislation.gov.uk/ukpga/2003/1/schedule/6/paragraph/155Income Tax (Earnings and Pensions) Act 2003An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.texttext/xmlenStatute Law Database2024-12-04Expert Participation2024-11-18SCHEDULESSCHEDULE 6Consequential AmendmentsPart 2Other enactmentsFinance Act 1988 (c. 39)155(1)

Section 73 of the Finance Act 1988 (consideration for certain restrictive undertakings) is amended as follows.

(2)

In subsection (2) for “any sum to which section 313 of that Act applies” substitute “ any payment which is treated as earnings of an employee by virtue of section 225 of the Income Tax (Earnings and Pensions) Act 2003 (payments for restrictive undertakings) ”.

(3)

In subsection (3) for “Any sum to which section 313 of the Taxes Act 1988 applies” substitute “ Any payment which is treated as earnings of an employee by virtue of section 225 of the Income Tax (Earnings and Pensions) Act 2003 ”.

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In subsection (3) for “Any sum to which section 313 of the Taxes Act 1988 applies” substitute
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