{
  "url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2013/article-3",
  "json_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2013/article-3.json",
  "legislation": "ukdsi/2013/9780111533000",
  "legislation_title": "The Enactment of Extra-Statutory Concessions Order 2013",
  "legislation_url": "https://openlegislation.uk/draft-enactment-of-extra-statutory-concessions-order-2013",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Certain employee legal costs paid by employer not taxed",
  "text": "(1) In section 413A of the Income Tax (Earnings and Pensions) Act 2003 (exception for payment of certain legal costs)—\n(a) in subsection (3)(b) for “compromise” (in each place where it occurs) substitute “settlement”; and\n(b) in subsection (4) omit the definition of “compromise agreement”.\n(2) The amendments made by this article have effect in relation to payments made on or after 1 March 2013.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c. 1. Section 413A was inserted by article 10 of S.I. 2011/1037."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2013/9780111533000/article/3",
    "retrieved_at": "2026-10-30T14:50:44.988962+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}