Article 3 Certain employee legal costs paid by employer not taxed

(1)

In section 413A of the Income Tax (Earnings and Pensions) Act 2003^f1 (exception for payment of certain legal costs)—

(a)

in subsection (3)(b) for “compromise” (in each place where it occurs) substitute “settlement”; and

(b)

in subsection (4) omit the definition of “compromise agreement”.

(2)

The amendments made by this article have effect in relation to payments made on or after 1 March 2013.

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