Section 18 | Extension of outplacement services etc exemption: part-time employees

(1)ITEPA 2003 is amended as follows.

(2)In section 310 (counselling and other outplacement services) in subsection (4) (person to have been employed full-time in the employment which is ceasing for a specified period) omit “full-time”.

(3)In section 311 (retraining courses) in subsection (3) (conditions to be satisfied in relation to the course)—

(a)at the end of paragraph (b) insert “ and ”;

(b)in paragraph (c) (course to last no more than one year) for “one year” substitute “ two years ”;

(c)omit paragraph (d) (employee to attend the course on a full-time or substantially full-time basis) and the word “and” before it.

(4)In that section, in subsection (4)(c) (person to be employed full-time in the employment which is ceasing for a specified period) omit “full-time”.

(5)This section has effect in relation to the year 2005-06 and subsequent years of assessment.