SCHEDULES
SCHEDULE 2Employment income provided through third parties
Other amendments to ITEPA 2003
6
(1)
Amend section 10 (provision relating to “taxable specific income”) as follows.
(2)
In subsection (3) for “or 7” substitute “, 7 or 7A”.
(3)
After subsection (4) insert—
“(5)
Subsection (3) is also subject to sections 554Z9 to 554Z11 (employment income under Part 7A: remittance basis).”