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Income Tax (Earnings and Pensions) Act 2003
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- UK Public General Acts
- 2003 c. 1
- SCHEDULE 6
- Part 2
- Paragraph 244
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Finance Act 2000 (c. 17)
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244(1)Amend Schedule 12 (provision of services through an intermediary) as follows.
(2)In paragraph 17—
(a)for “deemed Schedule E payment”, in each place, substitute “deemed employment payment”; and
(b)after sub-paragraph (3) insert—
“(4)In this paragraph and paragraph 18 expressions that are also used in Chapter 8 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003 have the same meaning as in that Chapter.”
(3)In paragraph 18—
(a)in sub-paragraph (1) for “deemed Schedule E payment” substitute “deemed employment payment”; and
(b)in sub-paragraph (3)(a) for “Schedule E” substitute “the employment income Parts of the Income Tax (Earnings and Pensions) Act 2003”.
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