SCHEDULES

SCHEDULE 6Employment income provided through third parties

Loans: transferring, releasing or writing off

4

In section 554A(4) (non-application of Chapter 2 where relevant step taken on or after A's death)—

a

omit “within section 554B”, and

b

at the end insert

if—

a

the relevant step is within section 554B, or

b

the relevant step is within section 554C by virtue of subsection (1)(ab) of that section.