Amendment to the Income Tax (Earnings and Pensions) Act 20032

In section 326A(1) of the Income Tax (Earnings and Pensions) Act 2003 (exemption for fees relating to monitoring schemes relating to vulnerable persons)—

a

after “in respect of” insert “—”;

b

the remaining text becomes paragraph (a);

c

at the end insert—

b

a fee paid by virtue of section 116A(4)(b) or (5)(b) of the Police Act 19972 (“the Police Act”) (fee for up-dating certificates);

c

a fee paid under—

i

section 113A(1)(b) of the Police Act3 (fee for criminal record certificates);

ii

section 113B(1)(b) of the Police Act4 (fee for enhanced criminal record certificates);

iii

iii)section 114(1)(b) of the Police Act5 (fee for criminal record certificates: Crown employment); or

iv

iv)section 116(1)(b) of the Police Act6 (fee for enhanced criminal record certificates: judicial appointments and Crown employment);

where the application is made at the same time as an application under section 116A(4) or (5) of the Police Act for the certificate to be subject to up-date arrangements.