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Finance Act 2011

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This is the original version (as it was originally enacted).

Amendments to CTA 2009

46(1)Amend section 1292 (employee benefit contributions: provision of qualifying benefits) as follows.

(2)In subsection (5) after “scheme” insert and the payment or transfer—

(a)gives rise to an employment income tax charge under Chapter 2 of Part 6 of ITEPA 2003 or under Part 9 of that Act, or

(b)is an excluded benefit as defined in section 393B(3) of that Act.

(3)After subsection (6) insert—

(6A)For the purposes of section 1290 qualifying benefits are also provided if—

(a)a relevant step within the meaning of Part 7A of ITEPA 2003 is taken, and

(b)Chapter 2 of that Part applies by reason of the step.

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