Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 2 U.K. Employment income provided through third parties

Amendments to ITTOIA 2005 U.K.

39 U.K. 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 ”.