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Income Tax (Earnings and Pensions) Act 2003
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Changes over time for: Paragraph 27
Version Superseded: 26/03/2015
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- 06/04/2003- Amendment
- 06/04/2003
Point in time - 26/03/2015- Amendment
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Income Tax (Earnings and Pensions) Act 2003, Paragraph 27 is up to date with all changes known to be in force on or before 04 November 2024. 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.
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27(1)Subject to paragraph 25(2), where a loan is made before 6th April 2003, section 188 (loan released or written off: amount treated as earnings) applies with the following modifications.U.K.
(2)References to the employment in relation to which a loan is an employment-related loan are to be read, in relation to times before 6th April 2003, as references to the employment referred to in section 174 (employment-related loans) as modified by paragraph 17.
(3)In relation to times before 6th April 2003—
(a)in subsection (2)(c), substitute “an employment to which Chapter 2 of Part 5 of ICTA applies” for “not an excluded employment”, and
(b)in subsection (3)(a), substitute “ an employment to which Chapter 2 of Part 5 of ICTA does not apply ” for “excluded employment”.
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