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SCHEDULES

SCHEDULE 2Employment income provided through third parties

Amendments to CTA 2009

48In section 1296(1) (employee benefit contributions: interpretation)—

(a)in the definition of “employee benefit scheme” for “1291(2)” substitute “1291(2) to (4)”, and

(b)in the definition of “employer-financed retirement benefits scheme” after “Act)” insert “but ignoring section 393B(2)(a) and (c) of that Act”.