SCHEDULES
SCHEDULE 17Partnerships
PART 1Limited liability partnerships: treatment of salaried members
Supplementary provision: arrangements made by intermediaries
5
In Chapter 8 of Part 2 of ITEPA 2003 (application of provisions to workers under arrangements made by intermediaries) in section 54 (deemed employment payment) after subsection (1) insert—
1A
For the purposes of step 1 of subsection (1), any payment or benefit which is employment income of the worker by virtue of section 863G(4) of ITTOIA 2005 (salaried members of limited liability partnerships: anti-avoidance) is to be ignored.