{
  "url": "https://openlegislation.uk/finance-act-2005/section-18",
  "json_url": "https://openlegislation.uk/finance-act-2005/section-18.json",
  "legislation": "ukpga/2005/7",
  "legislation_title": "Finance Act 2005",
  "legislation_url": "https://openlegislation.uk/finance-act-2005",
  "path": "section/18",
  "kind": "section",
  "number": "18",
  "heading": "Extension of outplacement services etc exemption: part-time employees",
  "text": "(1) ITEPA 2003 is amended as follows.\n(2) In section 310 (counselling and other outplacement services) in subsection (4) (person to have been employed full-time in the employment which is ceasing for a specified period) omit “full-time”.\n(3) In section 311 (retraining courses) in subsection (3) (conditions to be satisfied in relation to the course)—\n(a) at the end of paragraph (b) insert “ and ”;\n(b) in paragraph (c) (course to last no more than one year) for “one year” substitute “ two years ”;\n(c) omit paragraph (d) (employee to attend the course on a full-time or substantially full-time basis) and the word “and” before it.\n(4) In that section, in subsection (4)(c) (person to be employed full-time in the employment which is ceasing for a specified period) omit “full-time”.\n(5) This section has effect in relation to the year 2005-06 and subsequent years of assessment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/7/section/18",
    "retrieved_at": "2026-10-28T17:07:32.579580+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}