Paragraph 62
In paragraph 27 of Schedule 24 to the Finance Act 1994—
(a)
for sub-paragraphs (9) to (11) substitute—
“(9)Chapter I of Part XIV of the Employment Rights Act 1996, except section 218(6), shall apply for the purposes of this paragraph as it applies for the purposes of that Act.”, and
(b)
in sub-paragraph (13), for “sub-paragraphs (11) and” substitute “ sub-paragraph ”.
Notes on the whole Act
Textual amendments
- F1
Part 2B heading and s. 27C inserted (E.W.S.) (31.7.2023 for specified purposes, 1.10.2024 in so far as not already in force) by Employment (Allocation of Tips) Act 2023 (c. 13), ss. 1, 14(2); S.I. 2023/876, reg. 3(a); S.I. 2024/829, reg. 3(a)