# Finance Act 2005, Section 18: Extension of outplacement services etc exemption: part-time employees


(1) ITEPA 2003 is amended as follows.
(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”.
(3) In section 311 (retraining courses) in subsection (3) (conditions to be satisfied in relation to the course)—
(a) at the end of paragraph (b) insert “ and ”;
(b) in paragraph (c) (course to last no more than one year) for “one year” substitute “ two years ”;
(c) omit paragraph (d) (employee to attend the course on a full-time or substantially full-time basis) and the word “and” before it.
(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”.
(5) This section has effect in relation to the year 2005-06 and subsequent years of assessment.

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Source: https://www.legislation.gov.uk/ukpga/2005/7/section/18 (the official version)
Page: https://openlegislation.uk/finance-act-2005/section-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.