Commentary on Sections Schedule 7: Transitionals and Savings Part 6: Employment income: income which is not earnings or share-related Paragraph 42
3698.This paragraph ensures that any payments or benefits which were charged under section 148 of ICTA as it was before the changes made in section 58(4) of FA 1998 are not chargeable by virtue of Chapter 3 of Part 6 if the payments continue to be made or the benefits provided after 6 April 2003.