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SCHEDULE 3 U.K. PAYMENTS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS

PART III U.K. PAYMENTS BY WAY OF READILY CONVERTIBLE ASSETS NOT DISREGARDED AS PAYMENTS IN KIND

2.  An asset which, in accordance with the provisions of section 203F of the Taxes Act (PAYE: enhancing the value of an asset) F1 , would be treated as a readily convertible asset for the purposes of section 203F of that Act. U.K.

Textual Amendments

F1 Section 203FA was inserted by section 66(1) of the Finance Act 1998.