SCHEDULES

SCHEDULE 2Transitionals and savings etc.

Part 3Trading income

Seconded employees

21

1

This paragraph applies if—

a

the period of account of a trade begins before 1st April 2003 and ends on or after 6th April 2005, and

b

in that period of account the person carrying on the trade made the services of a person employed for the purposes of the trade available to a self-governing school within the meaning of the Self-Governing Schools etc. (Scotland) Act 1989 (c. 39) on a basis that was stated and intended to be temporary.

2

For the purposes of section 70 an “educational establishment”, in Scotland, includes such a school (despite the fact that, following the abolition of such schools on 1st April 2003, section 86(5)(d) of ICTA is not re-written in this Act).

3

This paragraph applies to professions and vocations as it applies to trades.