[554Y Power to exclude other relevant steps]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[554Y  Power to exclude other relevant steps]

[(1)     The Commissioners for Her Majesty's Revenue and Customs may by regulations provide for Chapter 2 not to apply—

(a)     by reason of a relevant step falling within a specified description, or

(b)     in the cases otherwise specified in the regulations.

(2)     Regulations under this section may, in consequence

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