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Statutory Instruments

2007 No. 2130

income tax

The Employment Income (Meaning of Securities) Order 2007

Made

23rd July 2007

Laid before the House of Commons

24th July 2007

Coming into force

14th August 2007

The Treasury make the following Order in exercise of the powers conferred by section 420(6) of the Income Tax (Earnings and Pensions) Act 2003( 1 ).

Citation and commencement

1. This Order may be cited as the Employment Income (Meaning of Securities) Order 2007 and shall come into force on 14th August 2007.

Amendment of section 420 of the Income Tax (Earnings and Pensions) Act 2003

2. In section 420(1) of the Income Tax (Earnings and Pensions) Act 2003( 2 )—

(a) omit the word “and” at the end of paragraph (f),

(b) at the end of paragraph (g) insert “, and”, and after paragraph (g) insert—

“ (h) arrangements falling within section 48A of the Finance Act 2005 ( 3 ) (alternative finance arrangements: alternative finance investment bond). ” .

Frank Roy

Alan Campbell

Two of the Lords Commissioners of Her Majesty’s Treasury

23rd July 2007

( 1 )

2003 c. 1 ; section 420 was substituted by paragraph 2 of Schedule 22 to the Finance Act 2003 (c. 14) .

( 2 )

Subsection (1) of section 420 was amended by paragraph 2(2) to (4) of Schedule 2 to the Finance (No. 2) Act 2005 (c. 22) and by section 92(2) of the Finance Act 2006 (c. 25) .

( 3 )

2005 c. 7 ; section 48A was inserted by section 53 of the Finance Act 2007 (c.11) .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Employment Income (Meaning of Securities) Order 2007 (2007/2130)

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