Finance Act 2018 (c. 3)

SCHEDULES

SCHEDULE 1 Employment income provided through third parties

PART 3 Amendments consequential on Part 2

CTA 2009

7 In section 1291(4) of CTA 2009 (meaning of “employee benefit scheme”), for paragraph (a) (but not the “or” following it) substitute—

“(a) an arrangement (the “relevant arrangement”) which is—

(i) an arrangement within subsection (1)(b) of section 554A of ITEPA 2003 to which subsection (1)(c) of that section applies, or

(ii) an arrangement within subsection (1)(b) of section 554AA of ITEPA 2003 to which subsection (1)(c) of that section applies,”.