The Income Tax (Monitoring Schemes Relating to Vulnerable Persons) Order 2013

• Citation: S.I. 2013/1133
• Sections: 2

Section 1 Citation, commencement and effect

(1) This Order may be cited as the Income Tax (Monitoring Schemes Relating to Vulnerable Persons) Order 2013.

(2) This Order comes into force on 10th June 2013 and has effect in relation to payments and reimbursements made on or after that date.

Section 2 Amendment to the Income Tax (Earnings and Pensions) Act 2003

In section 326A(1) of the Income Tax (Earnings and Pensions) Act 2003 (exemption for fees relating to monitoring schemes relating to vulnerable persons)—

(a) after “in respect of” insert “—”;

(b) the remaining text becomes paragraph (a);

(c) at the end insert—

(b) a fee paid by virtue of section 116A(4)(b) or (5)(b) of the Police Act 1997 (“the Police Act”) (fee for up-dating certificates);

(c) a fee paid under—

(i) section 113A(1)(b) of the Police Act (fee for criminal record certificates);

(ii) section 113B(1)(b) of the Police Act (fee for enhanced criminal record certificates);

(iii) iii)section 114(1)(b) of the Police Act (fee for criminal record certificates: Crown employment); or

(iv) iv)section 116(1)(b) of the Police Act (fee for enhanced criminal record certificates: judicial appointments and Crown employment);

where the application is made at the same time as an application under section 116A(4) or (5) of the Police Act for the certificate to be subject to up-date arrangements.