Paragraph 152

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 6 para. 36 repealed by Finance Act 2012 Sch. 39 para. 28(1)
Sch. 6 para. 119 repealed by Finance Act 2012 Sch. 39 para. 28(1)
Sch. 6 para. 237 omitted by Scotland Act 2012 Sch. 2 para. 2
Sch. 6 para. 200 repealed by Welfare Reform Act (Northern Ireland) 2010 Sch. 4 Pt. 1
Sch. 6 para. 226(2) words repealed by Welfare Reform Act (Northern Ireland) 2010 Sch. 4 Pt. 1
Sch. 6 para. 187 repealed by Welfare Reform Act 2007 Sch. 8
Sch. 6 para. 179 repealed by Welfare Reform Act 2009 Sch. 7 Pt. 1
Sch. 6 para. 179 repealed by Welfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 6 para. 200 repealed by The Welfare Reform (Northern Ireland) Order 2015 Sch. 12 Pt. 1

In section 14(1) (waiver of remuneration), for “would be assessable to income tax under Schedule E” substitute “ would be earnings, or would be treated as earnings, and would constitute employment income (see section 7(2)(a) or (b) of the Income Tax (Earnings and Pensions) Act 2003) ”.