SCHEDULES

SCHEDULE 2Transitionals and savings etc.

Part 3Trading income

Seconded employees

21

(1)

This paragraph applies if—

(a)

the period of account of a trade begins before 1st April 2003 and ends on or after 6th April 2005, and

(b)

in that period of account the person carrying on the trade made the services of a person employed for the purposes of the trade available to a self-governing school within the meaning of the Self-Governing Schools etc. (Scotland) Act 1989 (c. 39) on a basis that was stated and intended to be temporary.

(2)

For the purposes of section 70 an “educational establishment”, in Scotland, includes such a school (despite the fact that, following the abolition of such schools on 1st April 2003, section 86(5)(d) of ICTA is not re-written in this Act).

(3)

This paragraph applies to professions and vocations as it applies to trades.