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(1) Section 554Z8 of the Income Tax (Earnings and Pensions) Act 2003 (cases where consideration is given for a relevant step) is amended as follows.
(2) In subsection (5), omit “and” at the end of paragraph (b) and after paragraph (c) insert “, and
(d) there is no connection (direct or indirect) between the payment and a tax avoidance arrangement.”
(3) The amendment made by this Resolution has effect in relation to payments made on or after
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.