There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 783AO.
No relief under this Chapter is given to an individual for a tax year if—
(a)the individual has relevant income for the tax year, and
(b)the income includes a payment made by, or on behalf of, a person at a time when the individual is—
(i)an employee of the person, or
(ii)the spouse or civil partner of an employee of the person.]
Textual Amendments
F1Pt. 6A inserted (16.11.2017) (with effect in accordance with Sch. 3 para. 13 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 3 para. 1
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