57 Earlier date of deemed employment payment in certain cases
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

Supplementary provisions

57  Earlier date of deemed employment payment in certain cases

(1)     If in any tax year—

(a)     a deemed employment payment is treated as made, and

(b)     before the date on which the payment would be treated as made under section 50(2) any relevant event (as defined below) occurs in relation to the intermediary,

the deemed employment payment for

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