# Finance Act 2007, Section 62: Benefits code: whether employment is “lower-paid employment”


(1) In section 219 of ITEPA 2003 (exclusion of lower-paid employments from parts of benefits code: extra amounts to be added in connection with a car), omit subsections (5) and (6).
(2) The repeal made by subsection (1) has effect for the tax year 2007-08 and subsequent tax years.

---
Source: https://www.legislation.gov.uk/ukpga/2007/11/section/62 (the official version)
Page: https://openlegislation.uk/finance-act-2007/section-62
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.