Version Superseded: 01/04/2009
Point in time view as at 03/08/2005.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 258 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
258(1)In Schedule 22 (remediation of contaminated land), amend paragraph 5 as follows.U.K.
(2)For sub-paragraph (1)(a) substitute—
“(a)the earnings paid by the company to directors or employees of the company;”.
(3)After sub-paragraph (1) insert—
“(1A)In sub-paragraph (1)(a) “earnings” means earnings or amounts treated as earnings which constitute employment income (see section 7(2)(a) or (b) of the Income Tax (Earnings and Pensions) Act 2003).”
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