100 Power to make temporary modifications of taxation of employment income
Finance Act 2022 (2022 c 3) | Legislation

Temporary powers in disaster or emergency

100  Power to make temporary modifications of taxation of employment income

(1)     The Treasury may by regulations modify Part 3, 4 or 5 of ITEPA 2003 so as to provide that a liability to income tax that would otherwise arise does not arise.

(2)     Regulations under this section—

(a)     may be made only if the Treasury considers that the modifications contained in the regulations are necessary

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