[554B Relevant steps: earmarking etc of sum of money or asset]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Relevant steps]

[554B  Relevant steps: earmarking etc of sum of money or asset]

[(1)     A person (“P”) takes a step within this section if—

(a)     a sum of money or asset held by or on behalf of P is earmarked (however informally) by P with a view to a later relevant step being taken by P or any other person (on or following the meeting of any condition or otherwise) in relation to—

(i)     that sum of money or asset, or

(ii)     any sum

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