Part 3 U.K. Income tax, corporation tax and capital gains tax

Other income tax measures U.K.

62 Benefits code: whether employment is “lower-paid employment” U.K.

(1) In section 219 of ITEPA 2003 (exclusion of lower-paid employments from parts of benefits code: extra amounts to be added in connection with a car), omit subsections (5) and (6).

(2) The repeal made by subsection (1) has effect for the tax year 2007-08 and subsequent tax years.