http://www.legislation.gov.uk/uksi/2011/2696/regulation/2/made
The Employment Income Provided Through Third Parties (Excluded Relevant Steps) Regulations 2011
Income tax
Tax
en
King's Printer of Acts of Parliament
2017-07-19
INCOME TAX
These Regulations disapply Chapter 2 of Part 7A of the Income Tax (Earnings and Pensions) Act 2003 (“the 2003 Act”) in relation to—relevant steps the subject of which is a sum of money or asset relating to UK tax-relieved funds or relevant transfer funds under a relevant non-UK scheme (as defined in Schedule 34 to the Finance Act 2004); andpayments made by a registered pension scheme that have been subject to an unauthorised payments charge under Part 4 of that Act.