SCHEDULES

SCHEDULE 2Employment income provided through third parties

Commencement and transitional provision relating to Part 7A of ITEPA 2003

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1

Part 7A of ITEPA 2003 (as inserted by paragraph 1 of this Schedule) has effect in relation to relevant steps taken on or after 6 April 2011; and the other amendments made by this Schedule have effect accordingly.

2

Sub-paragraph (1) is subject to the following paragraphs.