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12. Employment income provided through third parties (tax avoidance)

Part of Budget Resolutions and Economic Situation — Amendment of the Law – in the House of Commons at 6:23 pm on 22nd March 2016.

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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 16 March 2016 by way of consideration for a relevant step (as defined in section 554A(2) of the Income Tax (Earnings and Pensions) Act 2003) taken on or after that date.

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.