8(1)In subsection (1) of section 600 of the Taxes Act 1988 (charge on unauthorised payments to employees), after “an employee” there shall be inserted “or an ex-spouse”.
(2)In subsection (2) of that section (person charged), for the words from “the employee” to “shall” there shall be substituted “the employee or, as the case may be, the ex-spouse shall (whether or not he is the recipient of the payment)”.