EIM47250 | Pt 7A ITEPA 2003: CCG: exclusions
From HM Revenue & Customs · Employment Income Manual
ITEPA 2003 – Sections 554AF(1)
The provisions of the CCG do not apply where any relevant steps are taken which are covered by any of the exclusions provided for in sections 554E to 554Y – see EIM45200 and onwards.