Finance Act 2013 Finance Act 2013

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)