Part 1 Arrangements Relating to Earnings Charged to Tax
Finance Act 2018 (2018 c 3) | Legislation

SCHEDULE 1 Employment Income Provided Through Third Parties

Section 11

Part 1 Arrangements Relating to Earnings Charged to Tax

1

In section 554A of ITEPA 2003 (employment income provided through third parties: application of Chapter 2 of Part 7A), after subsection (5) insert—

“(5A)     Subsections (5B) and (5C) apply where—

(a)     a payment to a person other

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