Section 34 | Employment income provided through third parties

(1)In section 554XA of ITEPA 2003 (employment income provided through third parties: exclusion for payments in respect of a tax liability), in subsection (2), omit paragraphs (a) and (b).

(2)The amendment made by subsection (1) has effect in relation to relevant steps taken on or after 21 July 2017.

(3)Schedule 11 makes provision about the application of Part 7A of ITEPA 2003 in relation to loans and quasi-loans that are outstanding on 5 April 2019.