[554A Application of Chapter 2[: main case]]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Part 7A Employment Income Provided Through Third Parties]

[Chapter 1
Application etc]

[Application][: main case]

[554A  Application of Chapter 2[: main case]]

[(1)     Chapter 2 applies if—

(a)     a person (“A”) is an employee, or a former or prospective employee, of another person (“B”),

(b)     there is an arrangement (“the relevant arrangement”) to which A is a party or which otherwise (wholly or partly) covers or relates to A,

(c)     it is reasonable to suppose that, in essence—

(i)     the relevant arrangement, or

(ii)     the relevant arrangement so far as it covers or relates to A,

is (wholly or partly) a means of providing, or is otherwise concerned (wholly or partly) with the provision of, rewards or recognition or loans in connection with A's employment, or former or prospective employment, with B,

(d)     a relevant step is taken by a relevant third person, and

(e)     it is reasonable to suppose that, in essence—

(i)     the relevant step is taken (wholly or partly) in pursuance of the relevant arrangement, or

(ii)     there is some other connection (direct or indirect) between the relevant step and the relevant arrangement.

(2)     In this Part “relevant step” means a step within

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