[554Z10 Remittance basis: [A meets section 26A requirement]]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[554Z10  Remittance basis: [A meets section 26A requirement]]

[(1)     [Subsections (2) and (2A) apply] if—

[(a)     the value of the relevant step, or a part of it, is “for” a tax year (“the relevant tax year”) as determined under section 554Z4,]

(b)     section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to A for the relevant tax year, and

[(c)     A meets the requirement of section 26A for the relevant tax year (reading references there to the employee as references to A)].

[(2)     [Except in a

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