69(1)Section 589A (counselling services for employees) is amended as follows.
(2)For subsection (1) substitute—
“(1)This section applies where expenditure (“relevant expenditure”)—
(a)is incurred in the provision of services to a person (“the employee”) in connection with the cessation of the person’s office or employment, or
(b)is incurred in the payment or reimbursement of—
(i)fees for such provision, or
(ii)travelling expenses incurred in connection with such provision,
and (in either case) the relevant conditions are met.
(1A)In subsection (1) above “the relevant conditions” means—
(a)conditions A to D for the purposes of section 310 of ITEPA 2003 (exemptions: counselling and other outplacement services), and
(b)in the case of travel expenses, condition E for those purposes.”
(3)Omit—
(a)subsections (2) to (6), and
(b)subsection (10).