SCHEDULES

SCHEDULE 2Employment income provided through third parties

Other amendments to ITEPA 2003

16

In section 431(3) (restricted employment-related securities: election for disapplication of Chapter 2 of Part 7)—

a

omit the “and” after paragraph (c), and

b

after paragraph (d) insert

, and

e

determining any amount that counts as employment income of the employee in respect of the employment under Chapter 2 of Part 7A (employment income provided through third parties)