[421L Persons to whom section 421J applies]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[421L  Persons to whom section 421J applies]

[(1)     This section applies for the purposes of [sections 421J and 421JA (duties to provide information and annual returns)].

(2)     Each of the following persons is a responsible person in relation to a reportable event.

(3)     The persons are—

(a)     the employer in question,

(b)     any host employer of the employee in question,

[(ba)     if the employee in question is a continental shelf worker and PAYE regulations do not apply to the employer in question, any person who is a relevant person in relation to the employee in question,]

(c)     the person from whom the securities in question were, or interest or option in question was,

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