Section 554Z17 — Income Tax (Earnings and Pensions) Act 2003: Employer etc to be treated as relevant third person etc

Employer etc to be treated as relevant third person etc 554Z17 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 by reason of the step, Chapter 1 has effect—

a as if sections 554F to 554O, 554S to 554U, 554W and 554X were omitted, b if the step is within section 554Z18, as if sections 554Q(2)(d), (3) and (4) and 554R(1)(c) and (d), (2) and (3) were omitted, and c if the step is within section 554Z19, as if sections 554Q and 554R were omitted.

3 If Chapter 2 applies by reason of the step, Chapter 2 has effect as if sections 554Z7 to 554Z12 were omitted.

4 If Chapter 2 does not apply by reason of the step by virtue of section 554E(3) or (6), section 554E(10) and (11) does not apply in relation to the step.

5 For further modifications of Chapters 1 and 2, see sections 554Z18(3) and (4), 554Z19(5) and (6), 554Z20 and 554Z21.

6 Regulations under section 554Y may (in particular) make provision covering cases in which Chapters 1 and 2 have effect as provided for by this section.

7 In this Chapter—

a references to B do not include references to B acting as a trustee, b if B is a company and is a member of a group of companies, references to B are to be read as including references to any other company which is a member of that group, and c if B is a limited liability partnership, references to B are to be read as including references to any company which is a wholly-owned subsidiary (as defined in section 1159(2) of the Companies Act 2006) of B.