Finance Act 2018 (c. 3)

PART 1 U.K. Direct taxes

Disguised remuneration U.K.

11 Employment income provided through third parties U.K.

Schedule 1 contains provision about employment income provided through third parties.

12 Trading income provided through third parties U.K.

Schedule 2 contains provision amending Schedule 12 to F(No.2)A 2017 (trading income provided through third parties: loans etc outstanding on 5 April 2019).