http://www.legislation.gov.uk/ukpga/2004/12/section/85/2004-09-01
Finance Act 2004
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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Statute Law Database
2024-05-28
Expert Participation
2004-09-01
Part 3Income tax, corporation tax and capital gains tax
Chapter 4Personal taxation
Employment-related securities and options
I185Relief where national insurance contributions met by employee
1
Schedule 16 to this Act provides—
a
for income tax relief in certain cases where national insurance contributions are met by an employee, and
b
for consequential amendments.
2
This section (and that Schedule) come into force in accordance with provision made by the Treasury by order made by statutory instrument.