[554XA Exclusions: payments in respect of a tax liability]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[554XA  Exclusions: payments in respect of a tax liability]

[(1)     Chapter 2 does not apply by reason of a relevant step which is the payment of a sum of money if—

(a)     the payment is a relevant tax payment, or

(b)     where the payment is not a relevant tax payment—

(i)     the payment is made to a person for the purpose of the person making a relevant tax payment,

(ii)     the person

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