[554Z13 Subsequent income tax liability]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[554Z13  Subsequent income tax liability]

[(1)     This section applies if—

(a)     after the relevant step is taken, another event (“the later event”) occurs,

(b)     other than by virtue of—

(i)     this Chapter,

(ii)     Chapters 2 to 5 of

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