58 Relief in case of distributions by intermediary
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

58  Relief in case of distributions by intermediary

(1)     A claim for relief may be made under this section where the intermediary—

(a)     is a company,

(b)     is treated as making a deemed employment payment in any tax year, and

(c)     either in that tax year (whether before or after that payment is treated as made), or in a subsequent tax year, makes a distribution (a “relevant

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