Paragraph 5

(1)

Part 7A of ITEPA 2003 (employment income provided through third parties) is amended in accordance with this paragraph.

(2)

In the italic heading before section 554A, at the end insert “ : main case ”.

(3)

In the heading of section 554A, at the end insert “ : main case ”.

(4)

In section 554Z(2) (interpretation: “A” and “B”) at the end insert “ or, as the case may be, section 554AA(1) ”.