Statutory Instruments

2011 No. 2696

Income Tax

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

Made

9th November 2011

Laid before the House of Commons

10th November 2011

Coming into force

6th December 2011

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 2003(1), make the following Regulations:

(1)

2003 c. 1. Section 554Y was inserted, with the rest of Part 7A of the Act, by Schedule 2 to the Finance Act 2011 (c. 11).