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Income Tax (Trading and Other Income) Act 2005
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- UK Public General Acts
- 2005 c. 5
- SCHEDULE 1
- Part 1
- Paragraph 239
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239(1)Amend section 579 (statutory redundancy payments) as follows.U.K.
(2)In subsection (2)—
(a)after “payment is made” insert “ by a company ”,
(b)for “trade, profession or vocation”, in each place, substitute “ trade or profession ”, and
(c)for “the employer” substitute “ the company ”.
(3)In subsection (3)—
(a)after “payment is made” insert “ by a company ”, and
(b)for “the employer” substitute “ the company ”.
(4)In subsection (5) for “tax purposes” substitute “ corporation tax purposes ”.
(5)In subsection (6) for “the employer”, in both places, substitute “ the company ”.
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