SCHEDULES

SCHEDULE 26Redundant reliefs

Part 1Income tax and corporation tax

Supplement payable in connection with payroll deduction scheme

3

(1)

Section 38 of FA 2000 (supplement payable in connection with payroll deduction scheme) is repealed.

(2)

Accordingly, the following provisions are repealed—

(a)

in ITEPA 2003, paragraph 243 of Schedule 6;

(b)

in FA 2003, section 146;

(c)

in ITA 2007, paragraph 390 of Schedule 1.