[61H Relief in case of distributions by managed service company]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Supplementary provisions]

[61H  Relief in case of distributions by managed service company]

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

(a)     is a body corporate,

(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,

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