Section 783BN | Exclusion from relief: payments by employer

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

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

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

(i)an employee of the person, or

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