[695A Employment income under Part 7A]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Income provided in other ways

[695A  Employment income under Part 7A]

[(1)     This section applies if—

(a)     the value of a relevant step counts as employment income under Chapter 2 of Part 7A, and

(b)     the relevant step is not the payment of a sum of money,

and

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