554 Attribution of further interest in company
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

554  Attribution of further interest in company

(1)     This section applies if—

(a)     B or an associate of B's is (apart from this section) to be treated by virtue of section 552(2) as having been the beneficial owner of a percentage of the ordinary share capital of the company as a result of receiving the relevant payment from the trustees of an [employee] benefit trust, and

(b)     B or an associate of B's has, during the period of 12

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