[554D Relevant steps: making asset available]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[554D  Relevant steps: making asset available]

[(1)     A person (“P”) takes a step within this section if, without transferring the asset to the relevant person, P—

(a)     at any time, makes an asset available for a relevant person to benefit from in a way which is substantially similar to the way in which the relevant person would have been able to benefit from the asset had the asset been transferred to the relevant person at that time, or

(b)     at or after the end of the relevant period, makes an asset available for a relevant person to benefit from.

(2)     If—

(a)     before

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