SCHEDULES
SCHEDULE 2Employment income provided through third parties
Other amendments to ITEPA 2003
9
Under Step 1 in section 218(1) (exclusion of lower-paid employments from benefits code: calculation of earnings rate for tax year)—
a
omit the “and” after paragraphs (c) and (d), and
b
after paragraph (e) insert
, and
f
the total amount which counts as employment income in respect of the employment for the year under Chapter 2 of Part 7A.