Section 53 Employees earning £8,500 or more and directors.

United Kingdom

F1(1)

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(2)

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(a)

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(b)

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(c)

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(d)

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(e)

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(f)

the words “ employment to which Chapter II of Part V applies ”shall be substituted for the words from “director’s” to “section167)” in F2section 418(3)(a) of that Act;

(g)

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Annotations

Textual amendments

F1: S. 53 repealed (except s. 53(2)(f) so far as relating to s. 418(3) of ICTA) (6.4.2003) (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)
F2: Words in s. 53(2)(f) substituted (6.4.2003) (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 159 (with Sch. 7)