SCHEDULES
SCHEDULE 2Transitionals and savings etc.
Part 3Trading income
Employee benefit contributions
14
1
In relation to any time before the coming into force of ITEPA 2003—
a
section 40(7) applies as if, in the definition of “employment income tax charge”, for “tax under ITEPA 2003” there were substituted “
income tax under Schedule E
”
,
b
section 41(1) applies as if for “treated as received” to the end there were substituted “
treated as received for the purposes of section 202A(1)(a) of ICTA (applying the rules in section 202B(1) to (6) of that Act (receipts basis of assessment for Schedule E)).
”
, and
c
section 41(3) applies as if for “tax under ITEPA 2003” there were substituted “
income tax under Schedule E
”
.
2
The express provision made by this paragraph does not affect the construction of other provisions of this Act as a result of the operation of paragraph 5 of this Schedule on paragraph 4 of Schedule 7 to ITEPA 2003 (references in enactment to rewritten provisions include corresponding repealed provisions) or on any similar provision (for example paragraph 4 of Schedule 3 to CAA 2001).