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Income Tax (Trading and Other Income) Act 2005

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Employee benefit contributionsU.K.

13U.K.Sections 38 to 44 do not apply to deductions that would otherwise be allowed—

(a)for a period ending before 27th November 2002, or

(b)in respect of employee benefit contributions made before that date.

14(1)In relation to any time before the coming into force of ITEPA 2003—U.K.

(a)section 40(7) applies as if, in the definition of “employment income tax charge”, for “tax under ITEPA 2003” there were substituted “ income tax under Schedule E ”,

(b)section 41(1) applies as if for “treated as received” to the end there were substituted “ treated as received for the purposes of section 202A(1)(a) of ICTA (applying the rules in section 202B(1) to (6) of that Act (receipts basis of assessment for Schedule E)). ”, and

(c)section 41(3) applies as if for “tax under ITEPA 2003” there were substituted “ income tax under Schedule E ”.

(2)The express provision made by this paragraph does not affect the construction of other provisions of this Act as a result of the operation of paragraph 5 of this Schedule on paragraph 4 of Schedule 7 to ITEPA 2003 (references in enactment to rewritten provisions include corresponding repealed provisions) or on any similar provision (for example paragraph 4 of Schedule 3 to CAA 2001).

15(1)Subject to sub-paragraph (7), sections 38 to 44 apply before 6th April 2006 with the following amendments.U.K.

(2)In section 38(4)—

(a)for paragraphs (b) and (c) and the word “or” at the end of paragraph (c) substitute—

“(b)contributions under a retirement benefits scheme within the meaning of Chapter 1 of Part 14 of ICTA (see section 611 of that Act),

(c)contributions under a personal pension scheme approved under Chapter 4 of that Part (see section 630 of that Act), or”, and

(b)omit “For the purposes of paragraph (c)” to the end.

(3)In section 39—

(a)in subsection (1)(b) omit “, or in respect of, present or former”, and

(b)in subsection (2) omit “present or former”.

(4)In section 40—

(a)in subsection (1) for “, C or D” substitute “ or C ”, and

(b)omit subsection (5).

(5)In section 41(1) omit paragraph (b) and the word “and” before it.

(6)In section 44(1) omit the definition of “employer-financed retirement benefits scheme”.

(7)The power of the Treasury to make an order under section 281 or 283 of FA 2004 has effect as if Schedule 35 to that Act contained an amendment substituting sections 38 to 44 of this Act for those sections as amended by sub-paragraphs (2) to (6) above.

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