[554Z17 Employer etc to be treated as relevant third person etc]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[554Z17  Employer etc to be treated as relevant third person etc]

[(1)     If B takes a step within section 554Z18 or 554Z19, Chapters 1 and 2 have effect in relation to the step—

(a)     as if B were a relevant third person for the purposes of section 554A(1)(d), and

(b)     as if the step were a relevant step within section 554B (if it would not otherwise be).

(2)     For the purpose of determining whether Chapter 2 applies

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