Section 783AO | Exclusion from relief: payments by employer

No relief under this Chapter is given to an individual for a tax year if—^F1

(a)the individual has relevant income for the tax year, and^F1

(b)the income includes a payment made by, or on behalf of, a person at a time when the individual is—^F1

(i)an employee of the person, or^F1

(ii)the spouse or civil partner of an employee of the person.^F1