18 Employment income provided through third parties
Finance Act 2016 (2016 c 24) | Legislation

18  Employment income provided through third parties

(1)     Part 7A of ITEPA 2003 (employment income provided through third parties) is amended in accordance with subsections (2) and (3).

(2)     In section 554Z2 (value of relevant step to count as employment income) after subsection (1) insert—

“(1A)     Where the value of a relevant step would (apart from this subsection) count as employment income of more than one person—

(a)     the value of the relevant step is to be apportioned between each of those persons on a just and reasonable basis, and

(b)     subsection (1) applies as if the reference to the value of the relevant step in relation to A were a reference to so much of the

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