[554Z11G Earlier income tax liability: supplementary provision]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[554Z11G  Earlier income tax liability: supplementary provision]

[(1)     This section applies in a case to which section 554Z11C applies (see section 554Z11B(1)).

(2)     Subsection (3) applies where an employer is treated by virtue of section 687A or 695A as making a payment of income (“the notional payment”) by reason of the value of the relevant step, of which sum or asset P is the subject, counting as employment

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