Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 11 U.K. Employment income provided through third parties: loans etc outstanding on 5 April 2019

PART 3 U.K. Exclusions

Transactions under employee benefit packages U.K.

30 U.K. In section 554G of ITEPA 2003 (exclusions: transactions under employee benefit packages), at the end insert—

“(8) See paragraph 29 of Schedule 11 to F(No. 2)A 2017 for provision about exclusions for transactions under employee benefit packages in a case in which the relevant step is within paragraph 1 of that Schedule.”