[554Z11B Earlier income tax liability: application of section 554Z11C]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Double taxation: earlier income tax liability]

[554Z11B  Earlier income tax liability: application of section 554Z11C]

[(1)     Section 554Z11C applies if the conditions in subsections (2) and (3) are met.

(2)     The first condition is that there is overlap between—

(a)     the sum of money or asset (“sum or asset P”) which is the subject of the relevant step, and

(b)     a sum of money or

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