F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)Subsections (1) and (2) above have effect in relation to—
(a)any payments made on or after 6th April 1998 other than any made in respect of services rendered before that date; and
(b)any payments made before 6th April 1998 in respect of services to be rendered on or after that date.
Textual Amendments
F1S. 55(1) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
F2S. 55(2) repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(7)