Commentary on Sections General Part 1: Income and Corporation Taxes Act 1988 Paragraph 55
3599.This paragraph amends section 418 of ICTA. Most of the amendments are straightforward.
3600.The amendment to section 418(2)(a) is necessary because of the way the benefits code has been rewritten in this Act. The benefits code applies to all employees unless they are in “lower paid employment” as defined in section 217 of this Act. If they are in lower paid employment some Chapters of Part 3 are excluded from applying to them. The employments for which this exclusion does not apply are those within Chapter II of Part V of ICTA.