Commentary on Sections Schedule 7: Transitionals and Savings Part 7: Employment income: share-related income Paragraph 78
3735.This paragraph reflects the change in approach to a disqualifying event arising in relation to the requirement as to commitment of working time. The new approach operates for the tax year 2003-04 onwards.
3736.Sub-paragraph (2) reflects the method of determining such an event in paragraph 52 (3) of Schedule 14 to FA 2000.