Part 1 Amendments of ITEPA 2003
Finance Act 2015 (2015 c 11) | Legislation

SCHEDULE 1 Extension of Benefits Code Except in Relation to Certain Ministers of Religion

Section 13

Part 1 Amendments of ITEPA 2003

1

ITEPA 2003 is amended as follows.

2

In section 7 (meaning of “employment incomeâ€, “general earnings†and “specific employment incomeâ€), in subsection (5)(b), for “11†substitute “10â€.

3

In section 17 (UK resident employees: treatment of earnings for year in which employment not held), in subsection (4), for “11†substitute “10â€.

4

In section 30 (remittance basis and non-UK resident employees: treatment of earnings for year in which employment not held), in subsection (4), for “11†substitute “10â€.

5

(1)     Section 63 (the benefits code) is amended as follows.

(2)     In subsection (1)—

(a)     at the end of the entry relating to Chapter 7 insert “andâ€, and

(b)     omit the entry relating to Chapter 11 and the “and†before it.

(3)     Omit subsections (2) to (4).

6

In section 66 (meaning of “employment†and related expressions), after subsection (4) insert—

“(5)     In the benefits code “lower-paid employment

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?THIS PRACTICE NOTE APPLIES TO SCHEMES ENTERING THE FINANCIAL ASSISTANCE SCHEME FROM 1 JANUARY 2012.Where a scheme, its employer(s) and individual members have satisfied the criteria for eligibility into the Financial Assistance Scheme

LEXISNEXIS

The Standard Provisions of the Society of Trust and Estate Practitioners (STEP)

The Standard Provisions of the Society of Trust and Estate Practitioners (STEP)FORTHCOMING CHANGE: The Society of Trust and Estate Practitioners (STEP) is currently reviewing and revising the STEP Standard provisions and intends to release the 3rd edition later in 2021.Trustees' powersAs trusts can

LEXISNEXIS

Indirect effect of EU law

Indirect effect of EU lawWhat is indirect effect of EU law?The doctrine of indirect effect, or consistent interpretation, is a duty that national courts have, as part of the Member State responsible for fulfilment of EU obligations, to interpret national law in light of EU law, especially with

LEXISNEXIS

Nuisance and the rule in Rylands v Fletcher—common law liability for pollution

Private nuisancePrivate nuisance is an unlawful interference with a person's use or enjoyment of land or some right over or in connection with it. Interference must be unreasonable, and may be caused, eg by water, smoke, smell, fumes, gas, noise, heat or vibrations. Where the defendant has not