Version Superseded: 06/04/2006
Point in time view as at 01/04/2006.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 17.
17(1)This paragraph specifies the post-commencement earnings limit in any other case.U.K.
(2)The post-commencement earnings limit is—
(a)if amount B is not greater than amount A, amount B, and
(b)otherwise, amount C.
(3)Amount A and amount B have the same meanings as in paragraph 16.
(4)Amount C is the greater of—
(a)amount A, and
(b)amount D.
(5)Amount D is—
where ETY is the amount of the individual’s employment income from the employment to which the arrangement relates for the appropriate three year period (within the meaning of paragraph 16).
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