SCHEDULES
SCHEDULE 2Employment income provided through third parties
Amendments to ITTOIA 2005
39
In section 44(1) (employee benefit contributions: interpretation)—
a
in the definition of “employee benefit scheme” for “39(2)” substitute “
39(2) to (4)
”
, and
b
in the definition of “employer-financed retirement benefits scheme” after “Act)” insert “
but ignoring section 393B(2)(a) and (c) of that Act
”
.