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SCHEDULES

SCHEDULE 1Employment income provided through third parties

PART 5Commencement

13The amendment made by paragraph 1

(a)is to be treated as having come into force on 29 November 2017,

(b)has effect for the purposes of the operation of Part 7A of ITEPA 2003 in relation to relevant steps taken on or after 22 November 2017, and

(c)so has effect in the case of payments within the new subsection (5A)(a) whenever made (including ones made before 6 April 2011).

14The amendments made by paragraphs 2, 3 and 5 of this Schedule in Part 7A of ITEPA 2003 have effect in relation to relevant steps taken on or after 6 April 2018.

15The amendment made by paragraph 6 of this Schedule in section 39 of ITTOIA 2005 has effect in relation to employee benefit contributions (as defined in that section) made, or to be made, on or after 6 April 2018.

16The amendment made by paragraph 7 of this Schedule in section 1291 of CTA 2009 has effect in relation to employee benefit contributions (as defined in that section) made, or to be made, on or after 1 April 2018.