SCHEDULES
SCHEDULE 2

Employment income provided through third parties

Power to make provision dealing with interactions etc
64
1
The Treasury may by order made by statutory instrument make such provision as the Treasury consider appropriate dealing with the interaction between Part 7A of ITEPA 2003 (as inserted by paragraph 1 of this Schedule) and any other provision of the Tax Acts or any enactment relating to capital gains tax or inheritance tax.
2
The Treasury may by order made by statutory instrument make such provision as the Treasury consider appropriate in consequence of this Schedule.
3
An order under this paragraph may contain provision having retrospective effect, so long as it does not increase any person's liability to any tax.
4
An order under this paragraph may amend, repeal or revoke any provision made by or under an Act, including, in the case of an order under sub-paragraph (1), Part 7A of ITEPA 2003.
5
An order under this paragraph may contain incidental, supplemental, consequential and transitional provision and savings.
6
The powers conferred by this paragraph may not be exercised after 5 April 2015.
7
A statutory instrument containing an order under this paragraph is subject to annulment in pursuance of a resolution of the House of Commons.