Part 3

Income tax, corporation tax and capital gains tax

Other income tax measures

Benefits code: whether employment is “lower-paid employment”
62
1
In section 219 of ITEPA 2003 (exclusion of lower-paid employments from parts of benefits code: extra amounts to be added in connection with a car), omit subsections (5) and (6).
2
The repeal made by subsection (1) has effect for the tax year 2007-08 and subsequent tax years.