SCHEDULES

SCHEDULE 2Employment income provided through third parties

Amendments to ITTOIA 2005

36

1

Amend section 39 (employee benefit contributions: meaning of “employee benefit scheme” etc) as follows.

2

In subsection (2) after “employer” insert “ or persons linked with present or former employees of the employer ”.

3

After subsection (2) insert—

3

Section 554Z1 of ITEPA 2003 applies for the purposes of subsection (2) but as if references to A were to a present or former employee of the employer.

4

So far as it is not covered by subsection (2), “employee benefit scheme” also means—

a

an arrangement (“the relevant arrangement”) within subsection (1)(b) of section 554A of ITEPA 2003 to which subsection (1)(c) of that section applies, or

b

any other arrangement connected (directly or indirectly) with the relevant arrangement.