[554Z12 Relevant step taken after A's death etc]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[Supplementary]

[554Z12  Relevant step taken after A's death etc]

[(1)     Subsection (3), (4) or (5) (as the case may be) applies if the relevant step is a step within section 554C[, by virtue of subsection (1)(a) or (b) to (e) of that section,] or 554D and—

(a)     the relevant step is taken on or after A's death, or

(b)     if relevant, any of A's employment income by virtue of section 554Z2(1) is remitted to the United Kingdom on or after A's death.

But none of those subsections applies if A's employment with B never started before A's death.

(2)     In subsections (3) to (5) “the relevant person” means the relevant person (within the meaning of section 554C(1) or 554D(1) or (2)) in relation to the relevant

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