Finance Act 1999 Finance Act 1999 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. para. 25(2) omitted by Employment Rights Act 2025 s. 18(14) Sch. para. 26(2) omitted by Employment Rights Act 2025 s. 18(14) Sch. para. 28(a) omitted by Employment Rights Act 2025 s. 18(14) 33Paragraph 33 Finance Act 1999