Section 26

MAIN PROVISION

1  [Inserts ITEPA 2003, Pt. 7A.]

OTHER AMENDMENTS TO ITEPA 2003

2  ITEPA 2003 is amended as follows.

3  [Amends ITEPA 2003, s. 1(1)(a).]

4(1)  Amend section 3 (structure of employment income Parts) as follows.

4(2)  [Amends ITEPA 2003, s. 3(1).]

4(3)  [Amends ITEPA 2003, s. 3(2).]

5  [Inserts ITEPA 2003, s. 7(6)(ba).]

6(1)  Amend section 10 (provision relating to “taxable specific income”) as follows.

6(2)  [Amends ITEPA 2003, s. 10(3).]

6(3)  [Inserts ITEPA 2003, s. 10(5).]

7(1)  Amend section 13 (person liable for tax) as follows.

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