The Employment Income (Meaning of Securities) Order 2007

• Citation: S.I. 2007/2130
• Sections: 2

Section 1 Citation and commencement

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

Section 2 Amendment of section 420 of the Income Tax (Earnings and Pensions) Act 2003

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

(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 (alternative finance arrangements: alternative finance investment bond).