The Employment Income Provided Through Third Parties (Excluded Relevant Steps) Regulations 2011
1Citation, commencement and application
2Interpretation
3Disapplication of Chapter 2 of Part 7A: relevant steps arising or deriving from UK tax-relieved funds and relevant transfer funds
4Disapplication of Chapter 2 of Part 7A: relevant steps arising or deriving from a payment from a registered pension scheme that has been subject to the unauthorised payments charge
5Modification of section 554S in Part 7A

2011 No. 2696

Income Tax

The Employment Income Provided Through Third Parties (Excluded Relevant Steps) Regulations 2011

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 554Y of the Income Tax (Earnings and Pensions) Act 20031, make the following Regulations: