SCHEDULES

SCHEDULE 7Transitionals and savings

Part 2Employment income: charge to tax

Application of provisions to agency workers

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In relation to times before 6th April 2003, Chapter 7 of Part 2 applies with the following modifications—

a

references to “employment income of the worker” are to be read as references to “income of the worker chargeable to tax under Schedule E”,

b

references to “earnings” are to be read as references to “emoluments”, and

c

references to “this Chapter” are to be read as references to “section 134 of ICTA”.