# Finance Act 2025, Paragraph 14: Application of Income Tax Acts in relation to deemed employment

Extent: E+W+S+N.I.

In sections 56, 61G and 61R of ITEPA 2003 (chargeability to tax in respect of deemed employment payment), omit subsections (4) and (5).

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/9/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.