Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 2 U.K. Employment income provided through third parties

Other amendments to ITEPA 2003 U.K.

28 U.K. After section 687(4) (PAYE: payments by intermediary) insert—

“(5) This section does not apply in relation to a payment so far as the sum paid is employment income under Chapter 2 of Part 7A.”