Paragraph 40 Income Tax (Earnings and Pensions) Act 2003

In paragraph 37 of Schedule 7 to the Income Tax (Earnings and Pensions) Act 2003^f1 (transitionals: retraining courses)—

(a)

in sub-paragraph (1)(c), omit “and (7)”, and

(b)

in sub-paragraph (2), for “and (7) apply as if section 588(6)” substitute “applies as if it”.

Annotations