# Finance Act 2018, Paragraph 16


The amendment made by paragraph 7 of this Schedule in section 1291 of CTA 2009 has effect in relation to employee benefit contributions (as defined in that section) made, or to be made, on or after 1 April 2018.

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/1/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-1/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.