Section 62 | Benefits code: whether employment is “lower-paid employment”

(1)In section 219 of ITEPA 2003 (exclusion of lower-paid employments from parts of benefits code: extra amounts to be added in connection with a car), omit subsections (5) and (6).

(2)The repeal made by subsection (1) has effect for the tax year 2007-08 and subsequent tax years.