[554P Exclusions: employment income exemptions under Part 4]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[554P  Exclusions: employment income exemptions under Part 4]

[(1)     Chapter 2 does not apply by reason of a relevant step if an employment income exemption under Part 4 applies to the subject of the relevant step.

(2)     If the employment income exemption applies to the

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