SCHEDULES

SCHEDULE 1U.K.Employment income provided through third parties

PART 3 U.K.Amendments consequential on Part 2

ITTOIA 2005U.K.

6U.K.In section 39(4) of ITTOIA 2005 (meaning of “employee benefit scheme”), for paragraph (a) (but not the “or” following it) substitute—

“(a)an arrangement (the “relevant arrangement”) which is—

(i)an arrangement within subsection (1)(b) of section 554A of ITEPA 2003 to which subsection (1)(c) of that section applies, or

(ii)an arrangement within subsection (1)(b) of section 554AA of ITEPA 2003 to which subsection (1)(c) of that section applies,”.